If you do not use your full concessional contributions cap in a year, you may be able to carry the unused amount forward and add it to a later year's cap. The Australian Taxation Office (ATO) lets you do this for unused amounts from up to five previous financial years, starting from 2018-19, but only if your total super balance (TSB) was less than $500,000 at 30 June of the previous financial year.
The general concessional cap is $32,500 from 1 July 2026. It was $30,000 in 2024-25 and 2025-26. Super guarantee, salary sacrifice and deductible personal contributions all count toward the cap, across every fund you have.
This explainer follows the ATO's concessional cap and TSB pages, including the official Sam example. It sits with the Never Lose Interest guides to salary sacrifice and the super calculator.
This is general information only. It is not personal advice, and it is not a recommendation to make a larger contribution.
Who can use unused cap amounts?
The ATO says you are eligible if you have both:
- a total super balance of less than $500,000 at 30 June of the previous financial year
- unused concessional contributions cap amounts from up to five previous years
Unused amounts can accumulate even in years when you were not a member of a super fund. They are available for five years and then expire. The ATO's example is that a 2020-21 unused cap amount that is not used by the end of 2025-26 will expire.
The oldest unused amounts are used first. An unused amount from 2021-22 would be applied before an unused amount from 2022-23.
The $500,000 test is assessed at the previous 30 June. It is a gateway for using unused cap space in the current year. The ATO's cap page does not say that the contribution itself has to leave your balance under $500,000. Your TSB at the next 30 June can still affect other super rules, including non-concessional contribution limits, so a large catch-up contribution is not costless just because the carry-forward test was met.
Your available carry-forward amounts are shown in ATO online services, under Super, then Information, then Carry forward concessional contributions. Check that figure before you agree a large salary sacrifice or claim a large personal deduction. Do not add up old caps from memory, because expired amounts and actual contributions already made will change the result.
How the official Sam example works
The ATO's Sam example is for 2024-25, when the general cap was $30,000. Sam's employer had been paying super guarantee since 2019-20, always below the cap, so unused amounts built up. At 30 June 2024 his total super balance was below $500,000, so he could use five years of unused cap, totalling $67,500.
The official table is:
| Financial year | General concessional cap | Sam's concessional contributions | Unused cap | Cumulative unused caps |
|---|---|---|---|---|
| 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 | nil | nil |
In 2024-25 Sam's individual concessional cap was $97,500, being the $30,000 general cap plus $67,500 of unused cap from the prior five years. He contributed $97,500 and used the unused amounts in full.
The same method applies in 2026-27, with two changes you have to watch. The general cap is $32,500, not $30,000. And the five-year window has moved on, so unused cap from 2020-21 is no longer available after 30 June 2026. The amounts you can actually use are the ones still shown in ATO online services for the year you contribute.
What counts toward the cap, and what happens if you go over?
Concessional contributions include:
- the 12% super guarantee your employer pays
- salary sacrifice, which is additional and does not replace the super guarantee
- personal contributions you claim as a deduction
The ATO applies unused cap amounts automatically once you exceed the general cap in a year. If you still have excess concessional contributions after those unused amounts are applied, extra tax can apply, and leaving an excess in the fund can also count toward your non-concessional cap. That is a poor result to stumble into, which is why the online services figure matters more than a rough estimate.
Division 293 can add a further 15% tax on concessional contributions for higher-income earners. Carry-forward contributions are still concessional contributions, so they can increase that exposure in the year you use them. See the salary sacrifice explainer.
A catch-up contribution also increases the balance that will be measured for other tests, including the transfer balance cap if you later start a retirement-phase income stream, and, for very large balances, Division 296. Most people using carry-forward will be well below those thresholds, but the TSB effect is still worth checking if your balance is already close to another limit.
How this sits with downsizer contributions and FHSS
A downsizer contribution does not count toward the concessional or non-concessional caps, so it does not use carry-forward space. It is added to your TSB at the end of the financial year, which can affect whether you can use carry-forward in a later year.
Voluntary contributions you make for the First Home Super Saver Scheme still count toward the concessional or non-concessional cap, depending on their type. Using carry-forward to make a larger concessional contribution can increase the amount that may later be releasable under that scheme, subject to the $15,000 a year and $50,000 total FHSS limits.
Frequently asked questions
Does super guarantee use up my unused cap first?
The general cap for the current year is used first. Unused amounts from earlier years are applied automatically once you go over that general cap, with the oldest amounts used first. Super guarantee counts toward the general cap in the same way as other concessional contributions.
What if my balance was under $500,000 last June, but will be over it after I contribute?
The eligibility test is your TSB at 30 June of the previous financial year. The ATO's published rule does not require the contribution to leave you under $500,000. The higher balance at the next 30 June can still change other super entitlements.
Can I carry forward unused non-concessional cap as well?
No. This rule is for unused concessional cap amounts only. Non-concessional contributions have a different cap and a different TSB test, which is set out on the ATO's non-concessional cap pages.
General information warning
This article is general information only. It is not personal financial product advice or tax advice, and it is not a recommendation to make a catch-up contribution. It does not take into account your objectives, financial situation or needs. Unused cap amounts expire, the $500,000 test is assessed at a point in time, and excess contributions can be taxed. Check ATO online services, and consider speaking with a registered tax agent or a licensed adviser, before you contribute.
Sources
- Australian Taxation Office, Concessional contributions cap, including the official Sam example and the $32,500 cap from 1 July 2026.
- Australian Taxation Office, Total superannuation balance, including the $500,000 carry-forward test.
Last reviewed: November 2026.