**$30,000**

The standard annual concessional (before-tax) superannuation contributions cap for the 2025-26 financial year is **$30,000**. This is the general (base) cap that applies before any unused concessional contribution cap amounts carried forward under the bring-forward rules. It covers employer Superannuation Guarantee contributions, salary-sacrificed amounts and personal contributions for which a tax deduction is claimed.

**Controlling authority:** Australian Taxation Office (ATO)