Who can use the carry-forward rule?

Anyone with a total super balance under $500,000 as at the previous 30 June may carry forward unused concessional cap for up to 5 years.

What’s the difference between concessional and non-concessional contributions?

Concessional contributions are pre-tax and taxed at 15% in the fund. Non-concessional are after-tax and not taxed again in super if below the cap.

How are excess super contributions taxed?

Any contributions above the cap are taxed at your marginal rate, plus an excess concessional contributions charge (interest).

Can people aged 67+ contribute?

Yes, but if you’re 67–74 you must meet the work test (work 40 hours in a 30-day period). Contributions generally not allowed from age 75.

§ Tool · tier 2 · independent

Super Contribution Planner.

Assess effects/taxes of various concessional/non-concessional super contributions under 2026 rules.

Live dataFree, no signupOn-deviceLiveupd March 2026

Inputs

Your numbers

Awaiting inputs

Move the sliders or type in the form on the left — the math updates live as you go. Click Get AI verdict when you want a written analysis.

The 2026 Super Contribution Planner helps you decide how much to contribute to your super—pre-tax or after-tax—and shows the impact on your balance, your take-home pay and potential tax benefits. It factors in concessional (pre-tax) caps, non-concessional (after-tax) caps, and special rules like the carry-forward option.

§ Worked examples

Real-world scenarios

Using Carry-Forward Cap

Alex earns $110,000, has $320,000 in super, and had unused concessional cap for the past 2 years. In 2026, Alex can contribute $20,000 pre-tax (SG + salary sacrifice) plus $10,000 carried forward with capped 15% tax (if total super under $500k).

Carry-forward super cap can allow an extra $10,000 concessional contribution in addition to the annual $30,000 limit.

After-tax Boost

Cathy has $830,000 in super and wants to contribute $70,000 after tax (non-concessional) in 2026. She checks she’s eligible for the full cap.

Large non-concessional contributions may trigger the bring-forward rule. Check your total super balance first.

§ FAQ

Questions Australians ask

§ Glossary

Plain-English definitions

Concessional Contribution

Pre-tax contribution. Includes employer SG and salary sacrifice. Capped annually.

Non-Concessional Contribution

After-tax money contributed to super. Higher annual cap, not taxed in super.

Carry-Forward Rule

Allows rolling over unused concessional cap for up to 5 years if eligible.

Bring-forward Rule

Allows up to 3 years’ non-concessional cap in a single year if under age 75 and eligible.

§ Pair it with

Related tools

Check Your Super Balance Projection

See how contributions add up.

Salary Sacrifice Optimiser

Find your ideal salary sacrifice split.

Co-Contribution Calculator

Check if you qualify for a government co-contribution.

How to use

01Enter your current age, super balance and annual income.
02Input your intended concessional (pre-tax, including employer) and/or non-concessional (after-tax) amounts.
03Tick the carry-forward rule box if you have unused concessional cap from the last 5 years.
04Review the impact summary: total super boost, estimated tax saved, and cap warnings.
05See personalised tips for optimising your contributions without breaching caps.

Key info

Concessional (pre-tax) cap is $30,000/year from 1 July 2025. Includes employer and salary sacrifice.
Unused concessional cap can be carried forward for up to 5 years if total super balance <$500,000.
Non-concessional (after-tax) cap is $120,000/year in 2026. Bringing forward 3 years allowed if eligible.
Concessional contributions are taxed at 15%, but excess is taxed at marginal rate.
Those aged 67–74 must meet the work test to contribute.

Pro tips

Check ATO for your unused concessional carry-forward amounts.
Salary sacrifice can be a tax-effective way to build super, especially for higher income earners.
Avoid exceeding caps—excess contributions can lead to extra tax and charge.

Avoid these

Forgetting your employer’s SG when calculating your concessional cap.
Assuming the non-concessional cap applies if your total balance >$1.9M.
Ignoring possible cap indexation changes in future budgets.

Disclaimer: This tool is for general guidance only. Check the latest ATO and fund guidelines for personalised advice.

Last updated · March 2026