**Standard concessional contributions cap for 2025-26: $30,000 per financial year**

This is the general annual cap before any carry-forward of unused concessional cap amounts (under the 5-year carry-forward rule for individuals with a total super balance under $500,000). It captures, in aggregate, employer Superannuation Guarantee (SG) contributions, salary sacrifice contributions, and personal contributions for which a tax deduction is claimed.

**Working / basis**

- The statutory base cap is indexed annually to movements in average weekly ordinary time earnings (AWOTE), in increments (rounding down to the nearest multiple) of $2,500.
- Indexation history of the general cap: $25,000 (2017-18 through 2020-21) → $27,500 (2021-22 through 2023-24) → $30,000 (from 1 July 2024).
- AWOTE movements since the last increase have not triggered a further $2,500 increment, so the cap remains **$30,000 for the 2025-26 income year**.
- (For context, the non-concessional cap is set at 4× this amount = $120,000 for 2025-26.)

**Controlling authority**

- **Section 291-20 of the Income Tax Assessment Act 1997 (Cth)** sets the concessional contributions cap, with indexation effected under **Subdivision 960-M (s 960-285)** of that Act. The cap is administered and the indexed figure published by the **Australian Taxation Office (ATO)**; excess concessional contributions are dealt with under Division 291 of the ITAA 1997.