How it works
- Unused concessional cap amounts can be carried forward for up to five financial years.
- You can only use them if your total super balance was under $500,000 at the end of the previous financial year (30 June 2026 for contributions in 2026–27).
- Unused amounts are applied automatically once you go over the current year's cap, oldest year first. Amounts not used after five years expire.
- Concessional contributions include employer super guarantee, salary sacrifice and personal contributions you claim as a tax deduction.
When it is most useful
- A year with an unusually high income, such as a large bonus, a capital gain or a business sale.
- Returning to work after a career break or parental leave, when caps went unused.
- Business owners with uneven profits who could not contribute in lean years: see our business owner super checklist.
Check before you contribute
- Find your unused cap amounts in ATO online services through myGov.
- Lodge a valid notice of intent with your fund and get its acknowledgement before you claim a deduction: see notice of intent.
- Higher earners may pay Division 293 tax: Division 293 explained.
Related: salary sacrifice to super and super contribution caps 2026–27.
Quick answers
What is the concessional contributions cap for 2026–27?
$32,500.
Who can use carry-forward concessional contributions?
People whose total super balance was under $500,000 at the end of the previous financial year. Unused amounts from up to five previous years can be used.
Where can I see my unused cap?
In ATO online services, accessed through myGov.
Sources
General advice warning. This article is general information only and does not take into account your objectives, financial situation or needs. Rules, rates and thresholds change; check the sources above. Consider the relevant PDS and our Financial Services Guide and seek personal advice before acting. FinForce is a Corporate Authorised Representative (No. 001241242) of Financial Force Pty Ltd, ABN 42 091 425 464, AFSL 238337.