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 are taken into account, and it covers all concessional contributions combined: employer Superannuation Guarantee (SG) contributions, salary-sacrifice contributions, and personal contributions for which a tax deduction is claimed.

Controlling authority: The concessional contributions cap is administered by the **Australian Taxation Office (ATO)**. The cap itself is set under the *Income Tax Assessment Act 1997* (Cth) and is indexed in line with average weekly ordinary time earnings (AWOTE), in increments of $2,500. It increased from $27,500 to $30,000 effective 1 July 2024, and that $30,000 level continues to apply for the 2025-26 financial year.