## Concessional Contributions Cap — FY2025-26

**Standard annual cap:** **$30,000**

This cap applies to all concessional (before-tax) superannuation contributions, including:

- Employer Superannuation Guarantee (SG) contributions
- Salary sacrifice contributions
- Personal deductible contributions

It represents the general cap before any unused carry-forward amounts are added.

**Controlling authority:** The **Australian Taxation Office (ATO)** administers and enforces the concessional contributions cap. The underlying statutory framework is established under the *Superannuation Industry (Supervision) Act 1993* and related tax legislation, with the cap amounts set by the Commonwealth Treasurer and legislated through Parliament.