**2025–26 standard concessional contributions cap: $30,000**

**Working:** The indexed general concessional contributions cap for 2025–26 is **$30,000**, applying to employer superannuation guarantee contributions, salary-sacrifice contributions and personal deductible contributions. Carry-forward amounts are additional and are not included in this standard cap.

**Controlling authority:** Australian Taxation Office (ATO), under **Division 291 of the Income Tax Assessment Act 1997 (Cth)**, particularly section 291-20.