The standard annual concessional (before-tax) superannuation contributions cap for the 2025-26 financial year is $30,000.

Working: the cap was $27,500 up to 2023-24, then indexed (in $2,500 increments, tracking AWOTE) to $30,000 from 1 July 2024. No further indexation increment applied for 2025-26, so the general cap remains $30,000. This is the cap before any unused carry-forward concessional amounts under the five-year carry-forward rules, and it counts employer superannuation guarantee contributions, salary-sacrifice contributions, and personal contributions claimed as a tax deduction.

Controlling authority: section 291-20 of the Income Tax Assessment Act 1997 (Cth), which sets the concessional contributions cap and its indexation (indexed under Subdivision 960-M by reference to AWOTE, in $2,500 increments). The cap is administered by the Australian Taxation Office (ATO).