# response.md

**Concessional contributions cap for FY2025–26: $30,000**

## Working / Detail

- The general concessional (before-tax) contributions cap for the 2025–26 financial year is **$30,000**.
- This cap applies to the total of:
  - Superannuation Guarantee (employer) contributions,
  - Salary sacrifice contributions, and
  - Personal contributions claimed as a tax deduction.
- This is the standard annual cap and does not include any additional amounts available under the five-year carry-forward (catch-up) concessional contributions rules for individuals with a total superannuation balance under $500,000.

## Controlling Authority

The cap is set under the **Income Tax Assessment Act 1997 (Cth)**, specifically **Subdivision 291-B**, which indexes the concessional contributions cap in line with Average Weekly Ordinary Time Earnings (AWOTE), in increments of $2,500 (rounded down). The Australian Taxation Office (ATO) publishes and administers the applicable cap figure for each financial year pursuant to this legislation.