Carry-Forward Concessional Contributions Calculator
Find out how much you can contribute to super before tax this year — including unused “catch-up” cap carried forward from the past five years — for 2025-26, using current ATO caps.
Must be under $500,000 to use any carried-forward cap.
Enter your total super balance and past contributions to see how much you can contribute this year.
What are carry-forward concessional contributions?
Each year you have a concessional (before-tax) contributions cap — $30,000 in 2025-26. If you don’t use all of it, the unused part isn’t lost straight away: you can carry it forward for up to 5 yearsand make a larger before-tax contribution in a later year. This is often called a “catch-up” contribution.
There’s one key condition: you can only use carried-forward cap in a year if your total super balance was under $500,000 on 30 June of the previous year.
How the calculation works
Your available cap this year is the standard $30,000cap plus the unused cap from each of the previous five years (each year’s cap minus what you actually contributed). The caps have changed over time:
- 2020-21: $25,000
- 2021-22: $27,500
- 2022-23: $27,500
- 2023-24: $27,500
- 2024-25: $30,000
- 2025-26: $30,000 (this year)
If you contributed nothing in all five prior years, that’s up to $137,500 of carry-forward — a total of up to $167,500 this year (subject to the $500,000 balance test).
Worked examples
Catching up after a career break
Maria took time out of the workforce and made no concessional contributions in the past five years. Her total super balance is $150,000. Her unused cap totals $137,500, so in 2025-26 she can contribute up to $30,000 + $137,500 = $167,500 before tax.
Partly used cap
Over the past five years Tom left $55,000 of his cap unused in total. With a super balance under $500,000, he can contribute up to $30,000 + $55,000 = $85,000 this year — useful in a year he's realising a capital gain.
Balance too high
Priya has $137,500 of unused cap, but her total super balance was $600,000 on 30 June. Because that's above $500,000, she can't use any carry-forward this year — her cap is just the standard $30,000.
Frequently asked questions
- What are carry-forward (catch-up) concessional contributions?
- If you don't use your full concessional contributions cap in a year, the unused part can be carried forward and used in a later year — for up to 5 years before it expires. This lets you make a larger before-tax contribution in a year when it suits you, for example to offset a capital gain or after time out of the workforce.
- How many years can I carry forward?
- Up to 5 financial years. For 2025-26, the earliest year you can still draw on is 2020-21 — unused cap from before then has expired. The carry-forward rules began in 2018-19.
- What is the $500,000 total super balance rule?
- You can only use carried-forward unused cap in a year if your total super balance was below $500,000 on 30 June of the previous year. If it was $500,000 or more, you still get the standard $30,000 cap, but no carry-forward that year.
- What counts as a concessional contribution?
- Concessional (before-tax) contributions include compulsory employer Super Guarantee, salary sacrifice, and personal contributions you claim as a tax deduction. Enter the total of these for each year to work out your unused cap.
- Do I still pay tax on these contributions?
- Yes. Concessional contributions are generally taxed at 15% inside your super fund, and high-income earners may also pay Division 293 tax (an extra 15%). Carry-forward changes how much you can contribute at the concessional rate, not the tax rate itself.
- Is this calculator official ATO advice?
- No. FigureTax is independent and provides general information and estimates only, not financial or tax advice. Your actual available cap depends on ATO records of your contributions and total super balance. Confirm in ATO online services (via myGov) or with a licensed adviser before contributing.
Related: Non-concessional contributions & bring-forward (after-tax) and Division 293 tax — the extra 15% super tax on concessional contributions.
General information only. This calculator gives an estimate based on standard ATO rules for the 2025-26 year and may not reflect your circumstances. Your actual available cap depends on ATO records. It is not financial or tax advice. Confirm in ATO online services or with a licensed adviser before acting.