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. It covers all concessional contributions combined: employer Superannuation Guarantee (SG) contributions, additional employer or salary-sacrifice contributions, and personal contributions for which a tax deduction is claimed.

Working / context:
- The concessional cap is indexed to Average Weekly Ordinary Time Earnings (AWOTE) and increases in increments of $2,500.
- It rose from $27,500 to $30,000 effective 1 July 2024, and remains at $30,000 for the 2025-26 financial year.

Controlling authority: The concessional contributions cap is set and administered by the Australian Taxation Office (ATO).