# Superannuation Concessional Contributions Cap 2025-26

## Standard Annual Cap

**$27,500**

This is the general concessional contributions cap for the 2025-26 financial year that applies to individuals before any unused carry-forward amounts are considered.

## Controlling Authority

**The Australian Taxation Office (ATO)** administers and enforces the concessional contributions cap, operating under the legislative framework established by the *Income Tax Assessment Act 1997* (Cth) and related superannuation legislation.