The standard annual concessional (before-tax) superannuation contributions cap for the 2025-26 financial year is $30,000.

This is the general cap that applies before any unused carry-forward (catch-up) amounts, and it covers all concessional contributions combined: employer Superannuation Guarantee contributions, salary sacrifice, and personal deductible contributions.

Working:
- The concessional contributions cap was $27,500 from the 2021-22 year.
- The cap is indexed to Average Weekly Ordinary Time Earnings (AWOTE) and increases in $2,500 increments.
- Indexation lifted the cap to $30,000 from 1 July 2024 (the 2024-25 year), and that figure remains the standard cap for the 2025-26 financial year (no further increment had triggered).

Controlling authority: the Australian Taxation Office (ATO), which administers the concessional contributions cap and applies its indexation under Australian superannuation and income tax law.