When does your unused carry-forward super cap expire?
Got unused super cap from a few years back and want to know when it runs out? Each year's unused concessional cap expires after 5 years, so whatever's left from 2021-22 is gone after 30 June 2027 unless you use it in 2026-27.
Once an amount expires it's gone for good. Anything left from 2020-21 already expired after 30 June 2026.
On this page: Expiry dates by year · How to use it before it expires · Worked examples · The 30 June deadline · FAQ
Work out how much unused super cap you have
When does each year's unused super cap expire?
Each year's unused concessional cap lasts 5 years, then it expires. These are the dates for every year you can still use, and the ones you've already lost.
| Unused cap from | General cap that year | Last year you can use it | Expires after |
|---|---|---|---|
| 2018-19 | $25,000 | 2023-24 | 30 June 2024 (gone) |
| 2019-20 | $25,000 | 2024-25 | 30 June 2025 (gone) |
| 2020-21 | $25,000 | 2025-26 | 30 June 2026 (gone) |
| 2021-22 | $27,500 | 2026-27 | 30 June 2027 |
| 2022-23 | $27,500 | 2027-28 | 30 June 2028 |
| 2023-24 | $27,500 | 2028-29 | 30 June 2029 |
| 2024-25 | $30,000 | 2029-30 | 30 June 2030 |
| 2025-26 | $30,000 | 2030-31 | 30 June 2031 |
| 2026-27 | $32,500 | 2031-32 | 30 June 2032 |
Caps from the ATO. Unused amounts count from 2018-19 onwards, so nothing earlier can be carried forward.
How do you use your 2021-22 unused cap before it expires?
You use carried-forward cap by making concessional contributions above the general cap of $32,500 in 2026-27. Three rules decide whether the 2021-22 amount actually gets used:
- Your total super balance was under $500,000 on 30 June 2026. If it was $500,000 or more, you can't use any carried-forward cap this year, and the 2021-22 amount expires anyway. See the $500,000 balance test.
- The general cap fills first. Carried-forward amounts only start being used once your total concessional contributions for 2026-27 go over $32,500. Employer contributions, salary sacrifice and personal contributions you claim a deduction for all count.
- The oldest amount goes first. Every dollar over $32,500 comes out of 2021-22 before anything newer, which is what you want when 2021-22 is the year about to expire.
So to use all of a 2021-22 unused amount, your 2026-27 concessional contributions need to reach $32,500 plus that amount. Anything less, and the rest of it expires.
Worked examples: how much of the expiring cap gets used?
Each example has $10,000 of employer contributions every year from 2021-22 to 2025-26, $12,000 of employer contributions in 2026-27, and a total super balance under $500,000 on 30 June 2026.
Unused cap: 2021-22, 2022-23 and 2023-24 each $27,500 − $10,000 = $17,500. 2024-25 and 2025-26 each $30,000 − $10,000 = $20,000. Total $92,500, so the 2026-27 cap is $32,500 + $92,500 = $125,000.
Expiring after 30 June 2027: the $17,500 from 2021-22.
Adding $20,000 of personal deductible contributions
Total for 2026-27: $12,000 + $20,000 = $32,000. That's under the $32,500 general cap, so no carried-forward cap is used at all.
All $17,500 from 2021-22 expires. The $20,000 was useful, but it didn't touch the expiring amount.
Adding $30,000
Total: $42,000, which is $9,500 over the general cap. That $9,500 comes out of 2021-22 first.
$9,500 of the 2021-22 amount used, $8,000 expires.
Adding $38,000
Total: $50,000, which is $32,500 + $17,500. The whole 2021-22 amount is used.
Nothing expires. The $75,000 from 2022-23 to 2025-26 rolls on to later years.
Same contributions, but a balance of $510,000 on 30 June 2026
The balance test fails, so the 2026-27 cap is just $32,500. Contributing $38,000 more would put $17,500 over the cap as excess concessional contributions.
The 2021-22 amount expires unused. If the balance is under $500,000 on 30 June 2027, the amounts from 2022-23 onwards can be used in 2027-28.
What has to happen by 30 June 2027?
- The fund has to receive the money by 30 June 2027. A contribution counts in the financial year your fund receives it, so a transfer sent on 30 June that lands in July counts towards 2027-28. Leave a few days for clearing houses and bank transfers.
- Personal contributions need a notice of intent. To claim a deduction for a personal contribution, you give your fund a notice of intent and get its acknowledgement before you claim it. The notice is due by the earlier of the day you lodge your 2026-27 tax return or 30 June 2028. If you roll the money out or start a pension from it first, the notice isn't valid.
- Salary sacrifice goes through your employer. It has to be set up before you earn the pay you're sacrificing, and the employer has to pay it to the fund in time.
One more thing to check if your income is high: Division 293 tax. If your income plus concessional contributions is over $250,000, you pay an extra 15% on the contributions above that line, and the ATO counts all contributions in your higher carry-forward cap.
This is general information, not advice. It applies the ATO's published caps and carry-forward rules. Your own unused amounts and balance are in ATO online services through myGov, and they're the figures that count. Whether a big contribution suits you depends on your income, age and plans, so talk to a licensed financial adviser or registered tax agent before you decide.
Check how much of your unused super cap expires this year
Related
Sources
- ATO: Concessional contributions cap. Caps by year, $32,500 from 1 July 2026, carry-forward from 2018-19, 5-year expiry, oldest amounts used first, total super balance under $500,000 on the previous 30 June. Page updated 2 July 2026.
- ATO: About your total super balance. Measured at 30 June; shown in ATO online services. Page updated 29 June 2026.
- ATO: Notice of intent to claim or vary a deduction for personal super contributions. Timing and validity conditions. Page updated 23 May 2024.
- ATO: Division 293 tax. $250,000 threshold, 15% extra tax, carry-forward contributions counted. Page updated 24 August 2026.
Last checked 29 October 2026.
Questions people ask
When do unused concessional contributions expire?
After 5 years. In 2026-27 you can use unused cap from 2021-22 to 2025-26, and anything left from 2021-22 expires after 30 June 2027. The 2022-23 amounts go after 30 June 2028.
Does my 2020-21 unused super cap still count?
No. Unused cap from 2020-21 could be used up to 2025-26 and expired after 30 June 2026. The oldest year you can still use in 2026-27 is 2021-22.
How much do I need to contribute to use the 2021-22 amount?
Your total concessional contributions for 2026-27 need to reach $32,500 plus the 2021-22 unused amount. The general cap fills first, and only contributions above $32,500 use carried-forward cap, oldest year first.
Can I still use carry-forward if my super balance is over $500,000?
Not in 2026-27 if your total super balance was $500,000 or more on 30 June 2026. The 2021-22 amount then expires unused, but later years' amounts can be used in a year when your balance on the previous 30 June is under $500,000.
Does a contribution made on 30 June 2027 count for 2026-27?
Only if your fund receives it by 30 June 2027. Contributions count in the year the fund receives them, so allow time for the transfer and any clearing house.
Where can I see how much unused cap I have?
In ATO online services through myGov, which shows your carry-forward concessional contributions and total super balance. Funds report contributions to the ATO, so that figure can lag a little behind what you've put in.