The standard annual concessional (before-tax) superannuation contributions cap for the 2025-26 financial year is $27,500.

This cap includes employer guarantee contributions, salary sacrifice contributions, and personal deductible contributions combined.

The controlling authority for the concessional contributions cap is the Australian Taxation Office (ATO), as the superannuation concessional contributions cap is determined and regulated under the Income Tax Assessment Act 1997 and administered by the ATO.