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

This is the general concessional cap that applies before any unused carry-forward (catch-up) amounts are added. It covers all before-tax contributions combined, including:
- Employer Superannuation Guarantee (SG) contributions
- Salary sacrifice contributions
- Personal contributions for which a tax deduction is claimed

Working: The concessional cap was indexed from $27,500 up to $30,000 with effect from 1 July 2024 (the 2024-25 financial year). It is indexed to Average Weekly Ordinary Time Earnings (AWOTE) in increments of $2,500. Because the indexation threshold was not crossed again for the following year, the cap remains at $30,000 for 2025-26.

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