**Standard concessional contributions cap for FY2025–26: $30,000**

This is the general annual before-tax cap that applies to the total of:
- Employer superannuation guarantee contributions
- Salary sacrifice contributions
- Personal contributions for which a tax deduction is claimed

It applies before any unused carry-forward concessional cap amounts (available under the carry-forward rules for those with a total superannuation balance under $500,000 at the prior 30 June).

**Controlling authority:** The cap is set under the *Income Tax Assessment Act 1997* (Cth) — section 291-20 — with indexation in line with average weekly ordinary time earnings (AWOTE), and is administered by the **Australian Taxation Office (ATO)**.