Catch-up (carry-forward) concessional contributions let you use unused concessional cap space from the past five financial years on top of the current year’s cap. If your total super balance (TSB) was under $500,000 on 30 June 2026, you can carry forward unused amounts from 2021-22 through 2025-26 into 2026-27 — potentially lifting your available concessional cap from the standard $32,500 up to $175,000.
The short version
Catch-up (carry-forward) concessional contributions let you use unused concessional cap space from the past five financial years on top of the current year’s cap. If your total super balance (TSB) was under $500,000 on 30 June 2026, you can carry forward unused amounts from 2021-22 through 2025-26 into 2026-27 — potentially lifting your available concessional cap from the standard $32,500 up to $175,000.
In this guide
- Key Takeaways
- Who Can Use Catch-Up Concessional Contributions?
- How Much Can You Carry Forward in 2026-27?
- Worked Example on catch-up concessional contributions
- When Does This Strategy Make Sense?
- How to Make a Catch-Up Concessional Contribution
- Common Mistakes to Avoid a catch-up concessional contributions
- How to Check Your Available catch-up concessional contributions
- Conclusion
Key Takeaways
- You need a total super balance under $500,000 at 30 June 2026 to use carry-forward for 2026-27.
- Unused concessional cap amounts last five years, then expire — the oldest usable amount for 2026-27 is from 2021-22.
- The maximum possible concessional contribution for 2026-27, including full carry-forward, is $175,000.
- Personal (self-contributed) catch-up contributions need a Notice of Intent to Claim lodged with your fund before you claim the tax deduction.
- Your available carry-forward figure is calculated automatically by the ATO and visible through myGov.
Who Can Use Catch-Up Concessional Contributions?
You’re eligible if both of these apply: your total super balance was under $500,000 as at 30 June of the previous financial year (for 2026-27, that’s 30 June 2026), and you have unused concessional cap amounts from any of the previous five financial years that haven’t already been used.
There’s no separate age test for carry-forward itself, though the usual super contribution age rules (including the work test for those 67 and over) still apply.
How Much Can You Carry Forward in 2026-27?
Unused concessional cap amounts accumulate for five years before expiring, so 2026-27 is the last year you can use any leftover 2021-22 cap space. Here’s the annual concessional cap for each relevant year:
| Financial Year | Concessional Cap | Status in 2026-27 |
|---|---|---|
| 2021-22 | $27,500 | Last year to use unused cap — expires 30 June 2027 |
| 2022-23 | $27,500 | Available to carry forward |
| 2023-24 | $27,500 | Available to carry forward |
| 2024-25 | $30,000 | Available to carry forward |
| 2025-26 | $30,000 | Available to carry forward |
| 2026-27 | $32,500 | Current year’s standard cap |
If none of that unused space has been used yet, the maximum concessional contribution available in 2026-27 is $175,000 — the five years of unused cap ($142,500) plus the standard 2026-27 cap ($32,500).
In practice, most people have used at least part of each year’s cap through employer super guarantee (SG) contributions, so their actual carry-forward figure will be lower.
Worked Example on catch-up concessional contributions
Anh, 52, received a $60,000 bonus in early 2026-27 and wants to reduce her tax bill while boosting her super. Her total super balance was $310,000 on 30 June 2026, so she’s eligible.
After accounting for the SG contributions her employer already made, her unused caps are: $10,000 (2021-22), $12,000 (2022-23), $8,000 (2023-24), $15,000 (2024-25) and $6,000 (2025-26) — a total of $51,000 in carry-forward space.
Added to her 2026-27 cap of $32,500, Anh can contribute up to $83,500 in concessional contributions this financial year, either as extra salary sacrifice or a personal deductible contribution backed by a Notice of Intent to Claim.
When Does This Strategy Make Sense?
- You’ve had an unusually high-income year and want a larger tax deduction
- You’ve received an inheritance, bonus, or proceeds from selling an asset
- You took time out of the workforce or worked part-time in recent years and didn’t use your full cap
- You’re self-employed and had a lean year followed by a stronger one
- You’re catching up on retirement savings later in your career
How to Make a Catch-Up Concessional Contribution
- Confirm your total super balance was under $500,000 at 30 June of the prior financial year, and check your unused cap amounts via myGov.
- Decide how you’ll contribute: additional salary sacrifice through your employer, or a personal contribution you plan to claim as a tax deduction.
- If you’re making a personal deductible contribution, lodge a Notice of Intent to Claim with your super fund and get written acknowledgement before you lodge your tax return, start a pension, or make a full withdrawal — whichever happens first.
- Make the contribution before 30 June of the relevant financial year.
- Check whether Division 293 tax applies — an extra 15% on concessional contributions if your income plus relevant contributions exceeds $250,000.
Common Mistakes to Avoid a catch-up concessional contributions
- Forgetting to lodge a Notice of Intent to Claim before the deadline, which means the contribution can’t be claimed as a deduction
- Missing the 30 June cut-off — contributions must be received by your fund, not just initiated, by that date
- Assuming the full five-year total is available without checking how much cap SG contributions have already used
- Overlooking that exceeding your available cap adds the excess to your assessable income and also counts toward your non-concessional cap
How to Check Your Available catch-up concessional contributions
The ATO tracks your unused concessional cap amounts and total super balance automatically. You can check your current figure through ATO online services via myGov, under Super, then Information, then Concessional contributions.
Conclusion
For the standard annual caps this builds on, see our guide to 2026-27 superannuation contribution caps. If you’re weighing this up against regular salary sacrifice, a large catch-up contribution is usually a one-off strategy rather than an ongoing approach.
If you’re unsure how much you could contribute or what it would mean for your tax position, it’s worth talking it through with a financial adviser before the 30 June deadline.
Latest Posts reated to catch-up concessional contributions
- Account-Based Pensions Explained: Turning Your Super Into a Retirement Income Stream
- Bring-Forward Rule Explained: Combining It With the Downsizer Contribution
- How Much Super Do I Need to Retire in Adelaide? (2026 ASFA Guide)
- Catch-Up Concessional Contributions 2026-27: How to Use Unused Cap Space
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General Advice Warning: This article contains general information only and does not take into account your individual objectives, financial situation, or needs. Before making any financial decisions, you should consider whether the information is appropriate to your circumstances and seek personal financial advice. Nasser Zreika and Lincoln Wealth Advisers are Authorised Representatives of Synchron, AFS Licence No. 243313.