Available concessional cap with carry-forward.
Total concessional cap available
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What counts as a concessional contribution
Concessional contributions are the pre-tax money going into your super, and they share a single annual cap of $30,000 for 2025-26. Three things draw on that cap: the compulsory super guarantee your employer pays, currently 12 percent of your wage, any salary sacrifice you arrange with your employer, and personal contributions you make and then claim as a tax deduction. They are called concessional because they are taxed at just 15 percent inside the fund rather than your marginal rate. This calculator works out the total cap you have to play with this year once carry-forward is added, so you know how much room is genuinely left after the employer's compulsory contributions.
Adding banked cap to this year's $30,000
The unused-cap rules let you carry forward concessional cap you did not use in the previous five financial years and add it to the current $30,000. The gate is a balance test: your total super balance must have been under $500,000 on the prior 30 June. The tool checks that gate and either adds your banked amount or, if your balance has crossed $500,000, ignores it and shows the standard cap alone. The output is your total available cap, the ceiling on pre-tax contributions before penalties apply.
Worked example: $40,000 banked, balance under the gate
Using the defaults, you have $40,000 of unused cap from the prior five years and a total super balance of $300,000 at the last 30 June. Because $300,000 is under $500,000, the carry-forward is unlocked. Your total concessional cap this year is the standard $30,000 plus the $40,000 banked, giving $70,000. That is the most pre-tax money you can put into super this year, inclusive of whatever your employer already contributes, without tipping into excess.
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The chart shows the $70,000 ceiling stacked from its two parts. Cross the $500,000 balance line, and only the lower $30,000 block remains.
What happens if you go over
Exceeding the concessional cap is not a disaster, but it is not free either. The excess is added back to your assessable income and taxed at your marginal rate, with a 15 percent tax offset for the contributions tax the fund already paid, and an interest-like excess charge applies. You can then elect to release up to 85 percent of the excess from super to help pay the bill. The practical takeaway is to track contributions through the year rather than discovering an overshoot at tax time. This tool is built for the person planning a larger-than-usual contribution, a late-career saver or someone with a one-off high income, who needs to know the exact line not to cross.
The timing detail that catches people out
A contribution counts in the year your fund receives it, not the year you send it. A salary-sacrifice amount or personal contribution paid in late June can land in the fund in early July and fall into the next year's cap, or vice versa. If you are deliberately maxing the cap, allow several business days before 30 June and confirm the fund has receipted the money. Getting the timing wrong can either waste a year of cap or accidentally double up across two years.
Common questions
Does the cap include my employer's super guarantee?
Yes, and this surprises people. The 12 percent your employer pays is concessional and counts toward the $30,000 before any salary sacrifice or personal deductible contribution. On a $100,000 salary that is $12,000 already used, leaving $18,000 of standard room. Always subtract the employer figure before deciding how much extra to contribute.
Is this the same as the non-concessional cap?
No. The non-concessional cap, currently $120,000 a year, covers after-tax money you put in without claiming a deduction, and it has its own rules including a bring-forward of up to three years. This calculator deals only with the concessional, pre-tax side. Mixing the two caps up is a common and expensive error.
Can I claim a personal contribution as a deduction?
Generally yes, if you lodge a valid notice of intent with your fund and it acknowledges it before you lodge your tax return. That converts an after-tax contribution into a concessional one, which is how many people top up to the cap late in the year. Miss the notice step and the deduction is lost.