## 2025–26 concessional contributions cap

**$30,000 per financial year**

Working: **$30,000 general cap + $0 carry-forward assumed = $30,000.** Employer super guarantee, salary-sacrifice and personal deductible contributions are aggregated within this cap.

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