AUSFA-0002 · gpt-5.4-mini (high)
# FY2025-26 concessional contributions cap

**Standard annual concessional (before-tax) superannuation contributions cap:** **$30,000**

**Working:**  
For FY2025-26, the general concessional contributions cap is **$30,000** per year. This cap covers employer super guarantee contributions, salary sacrifice contributions, and personal deductible contributions, before any unused carry-forward amounts are added.

**Controlling authority:** **Australian Taxation Office (ATO)**, under the **Income Tax Assessment Act 1997**.