For years, superannuation contributions were a strict “use it or lose it” opportunity. If you didn’t max out your annual concessional cap, the unused portion disappeared forever.
Since 1 July 2018, however, the carry-forward concessional contributions rules have changed the game. You can now roll over unused before-tax contribution caps for up to five years — giving you powerful new ways to reduce taxable income, claim bigger tax deductions and supercharge your retirement savings.
This guide explains exactly how carry-forward concessional contributions work under the updated caps for the 2025 and 2026 financial years, plus the upcoming increase to $32,500.
How Carry-Forward Concessional Contributions Work (2025-26 Rules)
- Concessional (before-tax) contributions include employer Super Guarantee, salary sacrifice and personal deductible contributions.
- The annual concessional cap for the 2024-25 and 2025-26 financial years is $30,000.
- Any unused portion of the cap from the previous five financial years can be carried forward and added to the current year’s cap.
- Eligibility: Your total super balance (TSB) must have been below $500,000 on 30 June of the previous financial year. (The test is based on the prior 30 June — even if your balance is now higher, you can still use the full carry-forward amount.)
Important update for 2026-27: The concessional contributions cap will rise to $32,500 for the financial year ending 30 June 2027 (i.e. from 1 July 2026). This is the first increase since 2024 and creates even more catch-up opportunity next year.
Why 2025-26 Is a Key Year for Catch-Up Contributions
The 2025-26 financial year is significant because unused caps from the 2020-21 financial year will expire on 30 June 2026.
If you have been under-contributing for the last five years, you could potentially add tens of thousands of dollars in extra concessional contributions this year — all tax-deductible at your marginal rate (and only 15% contributions tax inside super).
Example Assume these concessional contributions in recent years:
- 2020-21: $13,639 (cap $25,000) → unused $11,361
- 2021-22: $13,629 (cap $27,500) → unused $13,871
- 2022-23: $10,405 (cap $27,500) → unused $17,095
- 2023-24: $14,976 (cap $27,500) → unused $12,524
- 2024-25: $17,600 (cap $30,000) → unused $12,400
Total carry-forward available in 2025-26: $67,251
On top of the current $30,000 cap, you could contribute up to $97,251 in concessional contributions this financial year and claim a substantial tax deduction.
Even if your total super balance was just under $500,000 on 30 June 2025, you remain fully eligible for the entire catch-up amount.
How to Check Your Unused Carry-Forward Amount (via myGov / ATO)
- Log into your myGov account and select ATO services.
- Under the Super heading, go to Information & Details → Carry-forward concessional contributions.
- You’ll see a clear summary of your unused amounts by year and the total available.
Note: This screen shows only prior years — it does not include contributions made in the current financial year.
How to Calculate Your Total Additional Concessional Contributions You Can Make
- Take the current-year cap ($30,000 in 2025-26) minus concessional contributions already made (or expected before 30 June).
- This gives your remaining current-year cap.
- Add this to your carried-forward unused amount from myGov.
Worked Example (2025-26)
- Employer has contributed $20,000 so far → you have $10,000 left in the current-year cap.
- Carried-forward unused amount (from myGov): $67,251.
- Total extra you can contribute before 30 June 2026: $77,251.
How to Make a Carry-Forward Concessional Contribution into an SMSF
- Deposit the money into the SMSF’s bank account (use a clear reference: “Concessional contribution – [Your Name]” or “CONC [Your Initials]” for something shorter).
- Complete the ATO’s Notice of intent to claim a deduction form NAT 71121 (Grow SMSF customers can quickly and easily generate via the Grow Portal).
- Give the notice to the SMSF trustees before the earlier of:
- the day you lodge your tax return, or
- the end of the income year after the contribution was made.
- Trustees must acknowledge in writing.
- Claim the deduction in your personal tax return.
- The SMSF includes the contribution in its taxable income (15% tax).
I’m Self-Employed (via Company or Trust) – How Do I Make Extra Concessional Contributions?
- Your company/trust makes the contributions from its cash or profits.
- These count as tax-deductible business expenses for the company.
- Options:
- Additional employer contributions (above the Super Guarantee rate), or
- Salary sacrifice arrangement (reduce your cash salary and have the company contribute instead).
- All company contributions on your behalf count toward your personal $30,000 concessional cap (2025-26).
- The company claims the deduction in its own tax return.
Always liaise with your personal/business tax accountant to determine the best method of claiming you concessional contribution, for example directly form your entity, or under your individual name if you receive dividends or distributions as your remuneration.
Make Contributions Early – Avoid the EOFY Cut-Off
Contributions must be received in the super fund’s bank account by 30 June to count for that financial year.
Banks do not process transfers on weekends or public holidays, so plan to transfer at least 2–3 business days early. This is especially important in years when 30 June falls on a weekend (or when large volumes slow down processing). Fortunately, for the 2025/26 year, 30 June 2026 falls on a Tuesday – so no excuses with late contributions!
Acting early also locks in expiring carry-forward amounts (e.g. 2020-21 unused caps expire 30 June 2026) and secures your tax deduction for the current year.
Use It or Lose It – Act Before the Caps Expire
The carry-forward concessional contributions rules deliver one of the most powerful tax-planning opportunities in Australian super. By contributing up to the $30,000 annual cap plus any unused amounts from the past five years, higher earners and business owners can slash their taxable income while growing retirement savings in a low-tax environment.
Key reminders
- Track your caps carefully each year.
- Confirm your TSB was under $500,000 on the prior 30 June.
- Always seek tailored advice from a licensed financial adviser, tax accountant or SMSF specialist.
With the 2025-26 cap at $30,000 and the 2026-27 cap rising to $32,500, there has never been a better time to catch up on missed super contributions. Start planning today — your future self (and your tax bill) will thank you.
