Super Catch-up Concessional Cap 2027 Calculator
Australian carry-forward unused concessional cap (since 2018-19): if total super balance under $500K on 30 June prior, you can use up to 5 years of unused $27,500 cap. Cap 2026-27 projected $32,500. Stage 2 super reform July 1 2026 doubles employer SG rate ceiling.
Carry-Forward Rule
Unused cap from past 5 years (2019-20 onward) carries forward. Reset each 1 July. Eligibility: total super balance under $500K on 30 June prior year.
Stage 2 Super Reform
Effective July 1, 2026: super guarantee paid alongside pay (Payday Super). Concessional cap reform: very large balance ($3M+) faces additional 15% Division 296 tax on growth above $3M.
Tax Benefit
Contribution tax 15% on concessional. Personal MTR could be 32%, 37%, 45% — saving of 17-30 percentage points per dollar contributed. Tax-free withdrawals after 60.
Source and Disclaimer
ato.gov.au superannuation. Verify 2027 cap via October 2026 indexation announcement.
Source: ato.gov.au superannuation. Last updated: May 2026.