Concessional Contributions Calculator

Concessional Contribution Space

This concessional contributions calculator shows cap space before and after an extra contribution. Enter employer contributions, salary sacrifice and personal deductible contributions separately. Use gross contributions before fund tax.

The general concessional cap is $32,500 for 2026-27 and $30,000 for 2025-26. The ATO’s cap guidance confirms the 2026-27 amount. The result adds eligible unused caps to show the maximum available capacity.

Enter contributions counted across every fund, including amounts still expected during the year. A personal contribution belongs in the deductible field only when it qualifies for a deduction. Check the notice of intent and fund acknowledgement separately.

Carry-Forward Contribution Amounts

Carry-forward amounts are available when the client’s total super balance at the preceding year end is below $500,000. Exactly $500,000 fails that test. Enter unused amounts still available from each of the five preceding income years.

The current annual cap is used first. Contributions above it use the oldest available unused year first, under the contribution-cap rules. The reconciliation shows each entered amount, the eligible amount and its use after the proposal. An unused amount expires after five years.

Catch-up contributions and carry-forward contributions describe the same unused-cap calculation here. Enter the unused balance remaining for each year, after any earlier use. A blank or guessed history cannot establish the client’s available capacity.

Non-Concessional Contribution Mode

Choose Non-concessional for after-tax contributions without a deduction. The Commonwealth Superannuation Corporation’s cap summary lists a $130,000 annual cap and $2.1 million general transfer balance cap for 2026-27.

For 2026-27, a preceding year-end balance below $1.84 million permits up to $390,000 over three years. From $1.84 million to below $1.97 million, the limit is $260,000 over two years. From $1.97 million to below $2.1 million, only the $130,000 annual cap is available. At $2.1 million or more, the cap is nil.

The higher limits require the client to be under 75 at some point in the starting year. Enter age at the start of the selected income year. The tool shows maximum potential capacity. A new bring-forward arrangement starts only when contributions exceed the annual cap.

For an active arrangement, select its starting year. Enter the balance immediately before that year and all contributions counted in its earlier years. The tool retains the original period limit and deducts earlier contributions. Indexation does not enlarge an active arrangement.

In a fictional arrangement started in 2025-26, a $1 million starting balance gives a $360,000 three-year limit. Earlier contributions of $200,000 leave $160,000 available for 2026-27. Another $40,000 already contributed leaves $120,000. A proposed $50,000 leaves $70,000.

Fund acceptance is a separate check. Confirm the payment falls within the fund’s age-based acceptance rules, including the limited period around age 75. A cap-space result does not authorise a payment. The acceptance flag preserves the cap arithmetic.

Check a Proposed Contribution

The fictional default client has $26,000 of concessional contributions and $30,000 of unused caps. With a $400,000 prior year-end balance, total capacity is $62,500. The client has $36,500 left before another contribution.

An extra $20,000 leaves $16,500. It uses the $5,000 oldest unused amount, the next $8,000 and $500 from the following year. Changing the proposal to $40,000 leaves no space and shows a $3,500 excess.

Reconcile the balance and unused caps with ATO records and fund statements. Include all funds, contributions in transit and expected employer payments. In non-concessional mode, include any unreleased excess concessional contributions that count towards that cap.

The tool covers ordinary contribution-cap arithmetic. Defined benefit adjustments, special contribution exclusions and ATO disregard decisions need separate treatment. It does not calculate excess-contribution tax or decide whether a deduction is available.

Entries stay on this page. The calculator sends no amounts to a fund or the ATO and saves none in browser storage.