Super Catch-up Concessional Cap 2027 Calculator
From 1 July 2026 the general concessional contributions cap is $32,500 (it was $30,000 from 1 July 2024 to 30 June 2026). If your total super balance was less than $500,000 on 30 June of the previous financial year, you may also use unused cap amounts from up to 5 previous years.
The Cap
The general concessional contributions cap is $32,500 from 1 July 2026, following indexation in line with average weekly ordinary time earnings. From 1 July 2024 to 30 June 2026 it was $30,000. The cap covers employer contributions, salary sacrifice and personal contributions you claim a deduction for, added together.
Carry-Forward Rule
From 1 July 2018, if you have a total superannuation balance of less than $500,000 on 30 June of the previous financial year, you may be entitled to contribute more than the general cap by using unused amounts. The first year you could carry forward from was 2019–20. Unused amounts are available for a maximum of 5 years and then expire.
Worked Example
Balance $380,000, unused cap $60,000, contributions so far $22,000: available cap $32,500 + $60,000 = $92,500, leaving $70,500 of room. With a balance of $500,000 or more the available cap is just $32,500.
Going Over the Cap
Excess concessional contributions are included in your taxable income and taxed at your marginal rate.
Source and Disclaimer
General information, not financial advice. The calculator does not check which year each unused amount comes from.
Source: ATO — Key superannuation rates and thresholds: contributions caps. Last updated: October 2026.