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

**Working:**
The concessional contributions cap is indexed annually in line with Average Weekly Ordinary Time Earnings (AWOTE), provided the increase is in multiples of $2,500. While the cap was $27,500 for the 2021–22 through 2023–24 financial years, it was increased to $30,000 for the 2024–25 financial year and remains at $30,000 for the 2025–26 financial year.

**Controlling Authority:**
The Australian Taxation Office (ATO).