Carry-forward super contributions calculator 2026-27
If your total super balance was under $500,000 on 30 June 2026, you can add unused concessional cap from the last five years to this year's $32,500 cap. The 2021-22 amount expires if you don't use it by 30 June 2027.
- 2026-27 tax year
- Rates verified against the ATO on
- Sources · How we calculate · How we check
Extra you can contribute in 2026‑27
$18,500
Your cap is $51,000: the $32,500 general cap plus $18,500 unused from 2021-22 to 2025-26. You've planned $32,500.
| Year | Contributed | Unused left |
|---|---|---|
| 2021-22 | $20,000 | $7,500 |
| 2022-23 | $22,000 | $5,500 |
| 2023-24 | $25,000 | $2,500 |
| 2024-25 | $27,000 | $3,000 |
| 2025-26 | $30,000 | $0 |
| Carried into 2026-27 | $18,500 |
Concessional contributions: employer SG, salary sacrifice and personal contributions you claim as a deduction. Unused amounts are applied automatically, oldest first, once you go over the general cap.
Examples
| Scenario | Extra room |
|---|---|
| SG only on a $150k salary every year | $74,500 |
| Career break in 2023-24 | $65,000 |
| Maxed out every year | $0 |
| Balance over $500k | $12,500 |
The first row: SG alone on a $150,000 salary leaves $60,000 unused across the five years, so this year's cap is $92,500. Contributions for earlier years are illustrative. With a balance over $500,000, unused cap still expires on schedule but can't be used that year.
Ways unused cap gets used
- Extra salary sacrifice through an employer, or a personal contribution claimed as a deduction. For a deduction, the fund must receive a valid notice of intent and send its written acknowledgement before you claim it. The notice is due by the earlier of the day you lodge your return or the end of the following income year, while the fund still holds the contribution.
- Nothing needs to be elected: unused amounts are applied automatically, oldest first, once your contributions go over $32,500.
- Carried-forward contributions count for Division 293 tax. If your income plus concessional contributions is over $250,000, Division 293 adds a further 15% on the part above the threshold (up to the amount of your contributions).
- On a large salary, employer SG alone can use most of the cap: up to $32,499.60 from one employer. See the super guarantee cap calculator.
How we calculate
- Unused cap for each year = that year's cap minus your concessional contributions. Caps: 2021-22 $27,500, 2022-23 $27,500, 2023-24 $27,500, 2024-25 $30,000, 2025-26 $30,000; 2026-27 $32,500.
- A year over its cap is assumed to have used the oldest unused amounts shown first. This can understate what you have if it used amounts from before 2021-22.
- Available in 2026-27 = $32,500 + the unused total, only if your total super balance was under $500,000 on 30 June 2026.
- The expiring figure is the 2021-22 amount still unused after your planned 2026-27 contributions use the oldest amounts first.
- ATO online services shows your exact carry-forward amounts (Super, Information, Carry forward concessional contributions). Use it before contributing.
Questions
Do I have to have been in super to build up unused cap?
No. Unused amounts accrue for years you were not in a super fund too, so a career break still builds up cap. You can only use it in a year your total super balance was under $500,000 at the previous 30 June.
What happens if I go over the available cap?
Excess concessional contributions are added to your assessable income and taxed at your marginal rate, with a non-refundable 15% offset for the tax your fund already paid.
When does unused cap expire?
After five years. Unused cap from 2021-22 can be used up to 30 June 2027 and is lost after that.