Concessional Contributions Cap 2026-27 and Carry-Forward
The concessional contributions cap is $32 500 for 2026-27, after AWOTE indexation lifted it from $30 000. It is the total of before-tax contributions allowed in the year across all your funds: your employer's super guarantee, salary sacrifice and personal contributions you claim as a deduction. If your total super balance was under $500 000 on 30 June 2026, unused cap from the five previous years is added on top, oldest first, so your personal cap can be far higher. In the ATO's own example an employee with $67 500 of unused amounts had a cap of $97 500 in the year he used them. Amounts are available for five years only: unused cap from 2021-22 must be used by 30 June 2027 or it is lost. Enter your past contributions below to see your own cap for 2026-27.
Carry-forward: your concessional cap for 2026-27
Your cap for 2026-27
$123 800
2020-21 amounts expired on 30 June 2026. The 2021-22 amount is the next to go: use it in 2026-27 or lose it.
Your full case: salary sacrifice super calculator.
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Cap history
| Financial year | General concessional cap | Unused amount expires |
|---|---|---|
| 2021-22 | $27 500 | 30 June 2027 |
| 2022-23 | $27 500 | 30 June 2028 |
| 2023-24 | $27 500 | 30 June 2029 |
| 2024-25 | $30 000 | 30 June 2030 |
| 2025-26 | $30 000 | 30 June 2031 |
| 2026-27 | $32 500 | 30 June 2032 |
The non-concessional cap is four times the concessional cap: $130 000 for 2026-27, against $120 000 before. Under the bring-forward rule someone under 75 can contribute up to three years of it at once, $390 000, depending on their total super balance.
The ATO's example, step by step
Sam's employer made guarantee contributions well under the cap every year from 2019-20. By the end of 2023-24 he had accumulated unused amounts each year:
| Year | Cap | Contributed | Unused | Cumulative unused |
|---|---|---|---|---|
| 2019-20 | $25 000 | $11 000 | $14 000 | $14 000 |
| 2020-21 | $25 000 | $12 000 | $13 000 | $27 000 |
| 2021-22 | $27 500 | $13 000 | $14 500 | $41 500 |
| 2022-23 | $27 500 | $14 000 | $13 500 | $55 000 |
| 2023-24 | $27 500 | $15 000 | $12 500 | $67 500 |
| 2024-25 | $30 000 | $97 500 | $0 | $0 |
His balance was under $500 000 on 30 June 2024, so in 2024-25 his personal cap was the general $30 000 plus $67 500, a total of $97 500. He and his employer contributed exactly that, with no excess.
A 2026-27 case: back to full time
Mia worked part time for five years and her contributions stayed between $6 000 and $8 000. By 30 June 2026 she has $107 700 of unused cap and a balance well under $500 000. Back on $140 000, she can contribute $140 200 of concessional contributions in 2026-27 without excess. Sacrificing $60 000 on top of her guarantee would save $10 550 of tax net of the 15% fund tax, and the oldest amounts, from 2021-22, are used first before they expire.
Unused amounts build up even in years when you were not a member of any fund, for instance while studying or overseas, as long as the year is 2018-19 or later.
The table in your ATO online account lists, for each year, the cap, the contributions your funds reported and the unused amount. Funds report contributions after the year ends, so the figure for the latest year can lag by several months: check it again before making a large contribution in June.
What happens to contributions above your personal cap
Excess concessional contributions are added to your taxable income and taxed at your marginal rate, with a non-refundable offset of 15% for the tax the fund has already deducted. You may release up to 85% of the excess from your fund to pay the assessment; any amount not released also counts towards your non-concessional cap. Since 1 July 2021 there is no excess concessional contributions charge on top.
Using carry-forward well
- Check the balance test first. The $500 000 applies at 30 June of the previous year, not today.
- Use it in a high-income year. A bonus, a capital gain or a year in the 37% or 45% band gives the largest saving per dollar.
- Watch Division 293. All contributions within your higher cap count for Division 293. See the Division 293 page.
- A personal contribution can do it late. If you decide in June, a personal deductible contribution with a notice of intent gets the same result as salary sacrifice.
Run the full tax calculation with your carried-forward amount on the salary sacrifice super calculator.
Sources
Frequently Asked Questions
What is the concessional contributions cap for 2026-27?
How does the carry-forward of unused concessional cap work?
Which unused amounts expire on 30 June 2027?
Does my total super balance include all my funds?
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