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Calculate your entitlement to the Australian Government's super co-contribution — matched up to $500 on your after-tax contributions, paid automatically.
Updated: 7 August 2026 · Reviewed by Mohsin Iqbal · 14 min read
Your Details
Financial year
Total income
$
Co-contribution income isn't always the same as taxable income — it's assessable income plus reportable fringe benefits and reportable employer super contributions, minus allowable business deductions.
After-tax super contribution
$
Your age (at 30 June)
yrs
Total super balance (30 June prior year)
$
Employment/business income (optional)
$
Enter this to auto-check the 10% rule, or leave blank and answer directly below.
10% eligible income rule met?
Exceeded non-concessional cap this year?
Held a temporary visa this year?
Co-contribution Estimate
Government Co-contribution
—
Item
Value
Estimates only — not financial or tax advice. Confirm your exact eligibility with the ATO.
⏱️ Last reviewed: 7 August 2026 · Written and reviewed by Mohsin Iqbal under our editorial policy and calculation methodology. Income thresholds are indexed annually — always confirm current figures with the ATO.
📖 Approx. 14 min read💰 ATO-verified thresholds · 2026–27🔄 Updated 7 August 2026
For 2026–27, you can receive the maximum $500 co-contribution if your income is $49,293 or below and you contribute $1,000 after-tax.
The co-contribution phases out completely once your income reaches $64,293 (2026–27).
Eligibility depends on your total super balance being under the general transfer balance cap ($2.1 million for 2026-27) — a completely different threshold from the non-concessional contributions cap, which is often confused with it.
You don't need to apply — the ATO automatically assesses and pays your co-contribution once you lodge your tax return.
Both employees and self-employed people can qualify, provided at least 10% of their income comes from employment or business activity.
Quick Answer
The government super co-contribution matches your after-tax super contributions at 50 cents per dollar, up to $500 a year. For 2026–27, you get the full $500 if your income is $49,293 or below and you contribute $1,000; the amount tapers down between $49,293 and $64,293, and cuts off entirely above that. It's paid automatically after you lodge your tax return — no application needed. Use the calculator above with your own income, contribution, age and total super balance for an exact result.
What Is the Government Super Co-contribution?
The government super co-contribution is a scheme where the Australian Government matches personal (after-tax) super contributions made by lower and middle-income earners, up to $500 a year. It's designed to help build retirement savings for people who might not otherwise make extra voluntary contributions, and it costs nothing beyond the contribution you choose to make yourself.
Current Income Thresholds
Threshold
2026–27
2025–26
Lower threshold (full $500 available)
$49,293
$47,488
Upper threshold (co-contribution cuts to $0)
$64,293
$62,488
Total super balance cap (eligibility)
$2.1 million
$2.0 million
Maximum co-contribution
$500
$500
ℹ️ The maximum $500 doesn't change year to year — only the income thresholds move, indexed annually. If you're seeing $45,400 or $60,400 quoted anywhere, that's the 2024-25 figures, now two years out of date.
How the Co-contribution Is Calculated
The calculation has two separate parts, and your co-contribution is the lesser of the two — this matters, because a common mistake is subtracting the income taper directly from your contribution-based amount, which understates the entitlement for anyone contributing less than $1,000.
Contribution-based amount = min($500, your contribution × 50%)
Income-based maximum = $500 if income ≤ lower threshold, otherwise $500 − (income − lower threshold) × 3.333%, down to $0 at the upper threshold
Co-contribution = min(contribution-based amount, income-based maximum)
If the result is positive but under $20, it's lifted to the $20 ATO minimum, then rounded up to the nearest 5 cents.
For example, with income of $55,293 (2026–27) and a $200 personal contribution: the contribution-based amount is $100 (50% of $200), and the income-based maximum at that income is $300. Since $100 is the lesser figure, the co-contribution is $100 — not $0, even though the income-based maximum alone has already tapered down substantially.
Who Is Eligible?
Income below the upper threshold ($64,293 for 2026–27) for at least a part co-contribution
10% rule: at least 10% of your total income from eligible employment and/or running a business
Age: under 71 at the end of the financial year
Total super balance below the general transfer balance cap ($2.1 million for 2026-27) as at the previous 30 June — this is genuinely different from the non-concessional contributions cap, which limits how much you can contribute in a year, not your eligibility for this scheme
Not exceeded your non-concessional contributions cap for the year
Not held a temporary visa at any time during the year (with some exceptions, such as New Zealand citizens)
Lodged a tax return for the relevant year
What Contributions Count?
Only personal, after-tax (non-concessional) contributions count towards the co-contribution — money you contribute yourself that you don't claim as a tax deduction. Employer Superannuation Guarantee contributions, salary sacrifice, and personal contributions you've claimed as a deduction all count as concessional contributions and don't attract a co-contribution. See our Super Contributions Calculator for the full picture of concessional versus non-concessional contributions and their respective caps.
Co-contribution vs LISTO
These are often confused but work differently. The co-contribution rewards voluntary after-tax contributions you choose to make, matched by the government. The Low Income Super Tax Offset (LISTO) is automatic — a refund of the 15% contributions tax on your employer's (concessional) contributions if your income is $37,000 or below, up to $500, requiring no personal contribution at all. It's possible to receive both in the same year if you meet each scheme's separate criteria.
Self-Employed, Contractors and Casual Workers
Self-employed people, sole traders, contractors and casual workers can all qualify for the co-contribution on the same basis as anyone else, provided at least 10% of their income comes from employment or business activity and they make an eligible personal contribution. See our Contractor vs Employee Calculator if you're weighing up how your work is classified more broadly.
Do You Need to Apply?
No — this is one of the most useful facts about the scheme and often surprises people. There's no separate application. The ATO automatically assesses your eligibility and calculates your co-contribution once you lodge your tax return for the relevant year, then pays it directly into your nominated super fund. See our Tax Return Calculator for your broader tax position.
Worked Examples (2026–27)
Income
Contribution
Co-contribution
$40,000
$1,000
$500.00 (maximum)
$55,000
$1,000
$309.80 (phasing out)
$55,293
$200 (partial)
$100.00 — the lesser of the contribution-based and income-based amounts
$70,000
$1,000
$0 — above upper threshold
The third example is worth noting specifically: with a smaller, partial contribution, the co-contribution is limited by what you actually contributed (50% of $200), not by how far your income has tapered the maximum — a distinction that matters for anyone not contributing the full $1,000. Use the calculator above with your own income and contribution amount, plus age and total super balance, for a complete eligibility check rather than just the formula amount.
Common Mistakes
Confusing the total super balance test with the non-concessional cap. These are two separate ATO thresholds serving different purposes — one is about your eligibility for this scheme, the other limits how much you can contribute in a year.
Contributing via salary sacrifice and expecting a co-contribution. Only genuine after-tax personal contributions count — concessional contributions don't qualify.
Assuming you need to apply. The ATO calculates and pays it automatically once you lodge your tax return.
Using outdated income thresholds. These are indexed annually — always confirm the current financial year's figures.
Forgetting the 10% income rule. Even with income under the threshold and an eligible contribution, you must also derive at least 10% of your income from employment or business activity.
Frequently Asked Questions
A scheme where the government matches your after-tax personal super contributions at 50 cents per dollar, up to $500 a year, for eligible lower and middle-income earners.
You need income below the upper threshold, at least 10% of income from employment or business, to be under 71, have a total super balance below the transfer balance cap, and to make an eligible after-tax contribution.
Up to $500 a year, if your income is at or below the lower threshold ($49,293 for 2026–27) and you contribute $1,000 after-tax. It tapers down for incomes between the two thresholds.
It's the lesser of two amounts: 50% of your after-tax contribution (up to $500), and an income-based maximum that starts at $500 and reduces by 3.333 cents for every dollar your income is above the lower threshold. If you contribute less than $1,000, the contribution amount itself usually becomes the limiting factor.
Total income (including assessable income, reportable fringe benefits and reportable super contributions, less business deductions) below the upper threshold ($64,293 for 2026–27), with at least 10% from employment or business activity.
$1,000 in after-tax contributions, if your income is at or below the lower threshold — this produces the full $500 co-contribution.
Yes, provided at least 10% of their income comes from employment or business activity, their income is under the threshold, and they make an eligible after-tax contribution.
Yes — contractors qualify on the same basis as employees or the self-employed, as long as they meet the income, age, contribution and 10% income rule requirements.
No — salary sacrifice contributions are concessional (before-tax) and don't attract a co-contribution. Only personal after-tax (non-concessional) contributions qualify.
No — employer SG, salary sacrifice and personal deductible contributions are all concessional and don't count towards the co-contribution, which is specifically for after-tax personal contributions.
Yes — after-tax (non-concessional) personal contributions are exactly what the co-contribution matches, at 50 cents per dollar up to $500.
No — there's no separate application. The ATO automatically assesses your eligibility and calculates the amount once you lodge your tax return.
After you lodge your tax return for the relevant financial year — the ATO processes it and pays it directly into your nominated super fund, generally within a few weeks to a few months of assessment.
Typically a few weeks to a few months after your tax return is processed, though timing can vary — check your myGov account linked to the ATO for the status of your assessment.
Yes — once you've made an eligible contribution and lodged your tax return, the ATO calculates and pays the co-contribution automatically, with no separate claim required.
The lower threshold (full $500 available) is $49,293, and the upper threshold (co-contribution reaches $0) is $64,293.
The co-contribution matches your voluntary after-tax contributions. LISTO automatically refunds the 15% contributions tax on your employer's contributions if your income is $37,000 or below — no personal contribution required. You can potentially receive both.
Yes — your total super balance must be below the general transfer balance cap ($2.1 million for 2026–27) as at the previous 30 June, a completely separate threshold from the non-concessional contributions cap.
At least 10% of your total income for the year must come from eligible employment, running a business, or a combination of both — this excludes people whose income is entirely from sources like investments or a pension.
Yes, in principle — there's no limit on how many years you can receive it, provided you meet the eligibility criteria and make an eligible contribution each year you want to qualify.
The co-contribution itself is still capped at a maximum of $500 (matched on the first $1,000 contributed) — contributing more than $1,000 doesn't increase your co-contribution, though it can still be a reasonable way to boost your super balance.
Yes — if your income is between the lower and upper thresholds, you receive a reduced amount that tapers linearly from $500 down to $0 as your income rises through that range.
No — the government co-contribution itself doesn't count towards either your concessional or non-concessional contribution caps.
You generally won't be eligible if you held a temporary visa at any time during the financial year, with some exceptions such as New Zealand citizens or certain prescribed visa holders.
This calculator uses the ATO's current published income thresholds and eligibility rules for 2026–27 and 2025–26, individually verified. It's a planning estimate — for your exact entitlement, confirm with the ATO or a registered tax agent.
Yes — if your calculated co-contribution is a positive amount below $20, the ATO pays the $20 minimum instead. Payment amounts are also rounded up to the nearest 5 cents, both modelled in the calculator above.
The government super co-contribution matches your after-tax contributions dollar for dollar (at 50%), up to $500 a year, for eligible lower and middle-income earners — paid automatically once you lodge your tax return. Eligibility depends on income, age, the 10% income rule, and your total super balance being under the transfer balance cap, a genuinely different threshold from the non-concessional contributions cap it's often confused with. Use the calculator above with your own figures for an exact, year-specific result.