Carry-forward super contributions 2026–27: using five years of unused cap

Each year there is a cap on concessional (before-tax) contributions to super. For 2026–27 it is $32,500. Most employees use only part of it through their employer's super guarantee. The carry-forward rule lets the unused part from the last five years be used later, so one large contribution can be made in a single year. This guide shows how much room builds up and what using it does to tax.

The caps

The concessional cap was $27,500 from 2021–22 to 2023–24, $30,000 for 2024–25 and 2025–26, and $32,500 from 1 July 2026. Concessional contributions include your employer's super guarantee, salary sacrifice and personal contributions you claim as a tax deduction.

How the unused amounts add up

Take someone on an $80,000 salary whose only contributions were the super guarantee. In 2026–27 they can draw on the unused cap from 2021–22 to 2025–26:

On top of that is this year's own room. The 2026–27 cap of $32,500 less $9,600 of super guarantee leaves $22,900. So in 2026–27 this person could make up to $121,400 of concessional contributions without going over the cap.

What a catch-up contribution does to tax

Suppose the same person makes a $30,000 personal contribution in 2026–27 and claims it as a deduction. After the $1,000 standard deduction for work-related expenses, their taxable income falls from $79,000 to $49,000.

• Their income tax and Medicare levy fall by $9,865.
• The super fund pays 15% contributions tax on the $30,000, which is $4,500.
• The net tax saving is $5,365, and $25,500 stays invested in super.

The saving is larger in a year when income is unusually high, such as a year with a large capital gain or a bonus, because more of the deduction comes off the top tax rate.

The catches

• The money is locked away. Super generally can't be reached until preservation age, which is 60, and a condition of release is met.
• The notice of intent. To claim a personal contribution as a deduction, a notice of intent must be lodged with the fund, and the fund must acknowledge it, before you lodge your tax return, withdraw money or roll over.
• Going over the cap. Excess concessional contributions are added to your assessable income and taxed at your marginal rate, with a 15% offset.
• Higher incomes. Above $250,000 of income plus contributions, Division 293 adds another 15% on some or all of the contributions. See Division 293 tax explained.
• Other tests. People aged 67 to 74 must meet the work test to claim a deduction for personal contributions, unless an exemption applies.

Where to see your unused amounts

The ATO shows your carry-forward amounts and total super balance in ATO online services through myGov, under Super, then Carry-forward concessional contributions. Contributions made late in the financial year can take time to appear.

How regular salary sacrifice compares is covered in salary sacrifice into super.

Assumptions behind the numbers

• Caps are the ATO's published concessional caps. Super guarantee rates are the legislated rates for each year, and the salary is the same in every year.
• Tax uses 2026–27 resident rates (15% from $18,201, 30% from $45,001, 37% from $135,001 and 45% from $190,001), the 2% Medicare levy and the low income tax offset. The $1,000 standard deduction for work-related expenses, which applies to employees from 2026–27, comes off salary. No other deductions or offsets are included.
• The example assumes a total super balance under $500,000 at 30 June 2026, no other concessional contributions and income below the Division 293 threshold.
• Amounts are rounded to the nearest dollar. The ATO or a registered tax agent can confirm the position for a particular person.