Updated October 2026 for the 2026–27 financial year.
How the super co-contribution works
If you're on a low or middle income and make an after-tax (non-concessional) contribution to super, the government adds 50 cents for every dollar, up to $500. You don't need to apply. The ATO works it out after you lodge your tax return and pays it straight into your super fund.
The maximum $500 is available if your total income is $49,293 or less in 2026–27. It reduces by about 3.3 cents for every dollar over that, and stops at $64,293.
Co-contribution thresholds 2026–27
| Total income | Maximum co-contribution | Contribution needed |
|---|---|---|
| $49,293 or less | $500 | $1,000 |
| $52,293 | $400 | $800 |
| $55,293 | $300 | $600 |
| $58,293 | $200 | $400 |
| $61,293 | $100 | $200 |
| $64,293 or more | $0 | – |
Who is eligible?
- You make a personal after-tax contribution to super by 30 June and don't claim a deduction for it.
- Your total income is less than $64,293.
- At least 10% of your total income comes from employment, running a business, or both.
- You're under 71 at the end of the financial year.
- You don't hold a temporary visa at any time in the year (unless you're a New Zealand citizen or hold certain retirement visas).
- Your total super balance is less than the $2.1 million transfer balance cap at 30 June 2026, and you haven't gone over your non-concessional cap.
- You lodge your tax return.
A 50% return before investment growth
Putting in $1,000 and getting $500 back is an instant 50% return. If you're eligible, it's one of the best deals in the super system. Low-income earners may also get the low income super tax offset (LISTO), which refunds the 15% tax on concessional contributions up to $500 when your income is $37,000 or less.
Frequently asked questions
How much is the super co-contribution for 2026–27?
Up to $500. You get 50 cents for every dollar of after-tax contributions if your total income is $49,293 or less, reducing to nothing at $64,293.
How do I claim the government co-contribution?
You don't need to apply. Make an after-tax contribution, lodge your tax return, and the ATO pays the co-contribution into your super fund automatically.
When is the co-contribution paid?
Usually a few months after you lodge your tax return and your fund reports your contributions to the ATO.
Can I claim a tax deduction and still get the co-contribution?
Not for the same money. Only contributions you don't claim as a tax deduction count towards the co-contribution.
What counts as total income?
Your assessable income, plus reportable fringe benefits and reportable employer super contributions such as salary sacrifice, minus any allowable business deductions.
What's the minimum co-contribution?
If you're entitled to less than $20, the ATO rounds it up and pays $20.
About this calculator
This calculator gives general information only. It doesn't consider your personal circumstances and isn't financial or tax advice. It assumes you're an Australian tax resident and uses 2026–27 rates published by the ATO. Check your figures in myGov and speak to a registered tax agent or licensed financial adviser before acting. Your inputs stay in your browser and are never sent anywhere.