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

Working:
- The concessional contributions cap covers employer Superannuation Guarantee (SG) contributions, salary sacrifice, and personal deductible contributions.
- The cap was indexed to $30,000 effective 1 July 2024 (FY2024-25) and remains at $30,000 for FY2025-26, as the indexation thresholds (tied to Average Weekly Ordinary Time Earnings, indexed in $2,500 increments) did not move enough to trigger a further increase.
- This is the general cap that applies before any unused carry-forward concessional cap amounts (available where the Total Superannuation Balance is under $500,000) are added.

Controlling authority: The **Australian Taxation Office (ATO)** administers the concessional contributions cap and applies its annual indexation.