An educational tool showing how much room remains to make before-tax super contributions this financial year, including carry-forward of unused amounts from prior years. Not financial advice.
The concessional contributions cap is the annual limit on before-tax super contributions that can be made for a person. In FY2025–26, the cap is $30,000. Contributions that exceed this limit are generally included in the person's assessable income and taxed at their marginal rate, plus an excess concessional contributions charge. The calculator shows any excess as a factual figure — it does not advise on what to do.
Three types of contribution count as concessional: employer super guarantee contributions (currently 12% of ordinary time earnings under law), salary sacrifice contributions arranged through your employer, and personal contributions for which you intend to claim an income tax deduction. All three are summed against the one cap.
If your total super balance at 30 June of the prior financial year was under $500,000, you may be entitled to carry forward unused concessional cap amounts from the previous five years. This allows a higher effective cap in years when larger contributions are possible. The entitlement is cumulative: if you were under the cap in multiple prior years, unused amounts from each year stack.
Unused carry-forward amounts expire after five years. The calculator uses a rolling five-year window anchored to the current financial year.
The concessional cap has changed over time. Carry-forward calculations must use the cap that applied in each prior year — not the current $30,000 cap — to correctly determine unused amounts. The calculator uses the actual historical figures.
This tool uses published ATO figures for FY2025–26 and the historical caps shown above. It does not account for the interaction with after-tax (non-concessional) contributions, the Division 293 tax applicable to high-income earners, or any employer contributions made outside the super guarantee. It is an educational illustration of the cap mechanism — confirm current rules with the ATO or a licensed adviser before making decisions.
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