<p>We investigate the electrical contact resistance of elastoplastic Gaussian rough surfaces by combining a boundary element contact model with a pressure-cap approximation for plasticity and a separate resistance calculation based on the resulting contact maps. In the purely elastic limit, the numerical results recover Barber’s relation between electrical contact resistance and incremental normal stiffness. When plastic deformation becomes significant, this elastic relation no longer holds: for a given normal load or stiffness, elastoplastic contacts exhibit lower resistance because plastic flattening modifies the real contact area and the morphology of conducting spots. We further show that the resistance–load curves can be collapsed onto a master curve by introducing a dimensionless load-scaling factor. This factor depends systematically on the plastic flow pressure normalized by the product of the plane-strain elastic modulus and the root-mean-square slope of the rough surface, providing a simple empirical description of the transition from the plastic limit to the elastic limit.</p>