No, unfortunately not. There are no rollovers allowable on contribution limits.

By way of example – if you earn R200 000 in a tax year, you are allowed to contribute R55 000 ( R200 000 x 27.5%) and enjoy that as a tax deduction in that current tax year.

If however, you only contribute R10 000 in that same tax year, you will not be able to claim the underpayment (the R45 000 of the R55 000 you didn't use) in the next tax year.