The standard concessional contributions cap for the 2025-26 financial year is **$30,000**.

This cap covers all before-tax contributions including:
- Employer superannuation guarantee (SG) contributions
- Salary sacrifice contributions
- Personal contributions claimed as a tax deduction

**Working:**
The cap was $27,500 for FY2022-23 and FY2023-24. It increased to $30,000 from 1 July 2024 (i.e., FY2024-25 onwards), indexed in line with Average Weekly Ordinary Time Earnings (AWOTE) in $2,500 increments. For FY2025-26, the cap remains $30,000 as the next indexation threshold has not been reached.

**Controlling authority:**
The concessional contributions cap is set and administered by the **Australian Taxation Office (ATO)**, under the legislative framework of the *Income Tax Assessment Act 1997* (Cth), specifically Division 292. The ATO is responsible for determining the indexed cap amount each year and enforcing the associated tax treatment (excess concessional contributions are included in assessable income and subject to an excess concessional contributions charge).