# Concessional superannuation contributions cap — FY 2025–26

*Benchmarking hypothetical only; not tax advice.*

## Answer

The **standard annual concessional (before-tax) superannuation contributions cap** for the **2025–26 financial year** (1 July 2025 to 30 June 2026) is **$30,000**.

This is the **general cap** before adding any unused concessional cap amounts carried forward under the carry-forward rules. It applies in aggregate to:

- employer superannuation guarantee (SG) contributions,
- salary sacrifice contributions, and
- personal contributions for which a tax deduction is claimed,

all counted together toward the same annual limit.

**Controlling authority:** the concessional contributions cap is set by the **Income Tax Assessment Act 1997** (commonly cited as **ITAA 1997**), in the provisions dealing with concessional contributions and excess concessional contributions (Division 291 of that Act).

## Working

1. **Financial year:** The task asks for the cap “as at FY 2025–26,” i.e. the year ending 30 June 2026.

2. **Which cap:** “Concessional” means before-tax contributions taxed at the concessional 15% rate in the fund. The question excludes carry-forward top-ups and asks only for the **standard** annual amount.

3. **Legislated amount for this period:** For recent years the general concessional cap was **$27,500** per year. From **1 July 2024** the general concessional cap was increased to **$30,000** per year. That $30,000 amount continues to apply for **2025–26** (there is no separate lower “default” cap for that year once carry-forward is set aside).

4. **Authority:** The dollar cap is not set in the Superannuation Guarantee charge regime alone; the **annual concessional contributions cap** for income tax purposes is a matter of **ITAA 1997** (Division 291), which defines concessional contributions and the cap amount used for excess concessional contributions tax.

## Approach

No `inputs/` materials were provided in the task directory. Under the closed-book constraint, the figure and authority were taken from established Australian income tax/super law as it applies to **FY 2025–26**: general concessional cap **$30,000**, legislated via **Income Tax Assessment Act 1997**.