Government super co-contribution calculator 2026-27
This super co contribution calculator works out the government top-up of up to $500 on after-tax super contributions for 2026-27. It uses the ATO's government contributions thresholds (opens in a new tab) of $49,293 and $64,293. With $52,000 of total income and a $1,000 contribution, the co-contribution is $409.77.
The link carries the numbers you entered, so anyone who opens it sees the same result.
Co-contribution payable
$409.77
Breakdown
| 50% match on the contribution | $500 |
|---|---|
| Maximum at this income | $409.77 |
| Co-contribution payable (the lower of the two) | $409.77 |
- 50% match on the contribution
- $500
- Maximum at this income
- $409.77
- Contribution needed for the maximum
- $819.53
How the 50-cent match works
The government pays 50 cents for every $1 of eligible after-tax contribution. The payment can't exceed the maximum for your income, which is $500 at $49,293 or less.
- From a $1,000 contributionThe full amount, at or below $49,293. Contributing more earns nothing extra.
- $500
- From a $600 contributionAlso at or below $49,293
- $300
Within those limits the match is a 50% return on the money paid in, before any investment growth. The rate only drops once you contribute more than your income allows to be matched.
At $52,000, your income is $2,707 above the lower threshold, which cuts the maximum to $409.77. So $819.53 paid in before 30 June 2027 brings the same 50%, and the last $180.47 of a $1,000 contribution attracts no match.
Eligible contributions are personal contributions from after-tax money that you don't claim as a tax deduction. Salary sacrifice and employer super guarantee don't count, because they're concessional contributions. A contribution you claim as a deduction also stops counting for the co-contribution.
Income thresholds for 2026-27
The full $500 is available up to $49,293 of total income. It falls by about 3.33 cents for every dollar above that, reaching nil at $64,293.
The 3.33 cents comes from dividing $500 by the $15,000 gap between the thresholds. Both thresholds rose from 2025-26.
Threshold
2026-27
- Lower threshold (full $500)
- $49,293
- Higher threshold (nil)
- $64,293
- Maximum co-contribution
- $500
2025-26
- Lower threshold (full $500)
- $47,488
- Higher threshold (nil)
- $62,488
- Maximum co-contribution
- $500
The table below gives the number that's most useful for planning: the contribution that earns the full amount at your income. Above it, extra after-tax money still goes into super but earns no further match.
| Total income | Maximum co-contribution | After-tax contribution needed |
|---|---|---|
| $49,293 or less | $500.00 | $1,000.00 |
| $50,000 | $476.43 | $952.87 |
| $52,000 | $409.77 | $819.53 |
| $54,000 | $343.10 | $686.20 |
| $56,793 | $250.00 | $500.00 |
| $60,000 | $143.10 | $286.20 |
| $62,000 | $76.43 | $152.87 |
| $64,293 or more | $0.00 | n/a |
The eligibility tests
Income is only one test. The ATO's super co-contribution rules (opens in a new tab) apply several others, and you must pass all of them in the same year.
- Total income is below $64,293. Total income includes assessable income, reportable fringe benefits and reportable employer super contributions, less any business deductions.
- At least 10% of your total income comes from employment, a business, or both.
- You're under 71 at the end of the income year.
- Your total super balance on 30 June 2026 is below the $2.1 million general transfer balance cap.
- Your non-concessional contributions for the year don't exceed the $130,000 cap.
- You didn't hold a temporary visa during the year, unless an exception applies, such as for New Zealand citizens.
- You lodge a tax return for the year, which the tax return guide walks through.
The work income test catches people whose income is mostly from investments. Someone living on rental income with a small part-time wage may fail it.
Why salary sacrifice doesn't lower total income
Sacrificed amounts are reportable employer super contributions, so they're added back for this purpose. On a $54,000 salary with $3,000 sacrificed, taxable income is $51,000 but total income stays $54,000. The maximum co-contribution is $343.10, not the $443.10 that $51,000 would give.
When the ATO pays it
You don't apply for the co-contribution. It happens in this order.
- 1
Contribute by 30 June
Your fund must receive the contribution by 30 June of the income year. One made on 2 July counts towards the next year's test instead.
- 2
Lodge your tax return
The ATO works out the co-contribution after you lodge and your fund reports the after-tax contribution.
- 3
The ATO pays your fund
It goes straight to your super fund, not your bank account. Most payments are made between November and January, so a 2026-27 co-contribution would usually arrive between November 2027 and January 2028.
If you hold more than one fund and want it paid to a particular one, the ATO asks you to phone it. Check that your fund has your tax file number too, because without it the fund can't accept personal contributions.
Co-contribution or LISTO: two different top-ups
The co-contribution matches after-tax money you put in. The low income super tax offset (LISTO) refunds the 15% contributions tax on concessional contributions, up to $500, when adjusted taxable income is $37,000 or less.
The two tests use different income measures. LISTO looks at adjusted taxable income, while the co-contribution uses total income, so check each one separately.
LISTO needs no action from you. Like the co-contribution, the ATO pays it into your fund after you lodge. You can receive both in the same year.
| Step | Amount | Running total |
|---|---|---|
| LISTOUp to its $500 limit, on $630 of contributions tax from $4,200 of super guarantee at 12% | +$500 | $500 |
| Co-contributionOn $1,000 of after-tax money | +$500 | $1,000 |
| Government money into super for the year | $1,000 | |
What the calculator does not check
The calculator assumes you pass every eligibility test. It can't confirm the work income test, your age, your visa status or your total super balance.
It also uses the total income you enter. A net capital gain or a one-off bonus counts towards total income for that year, so a single high year can reduce or remove the co-contribution. Results are rounded to the cent, and the ATO's own calculation, after your return is processed, is the final figure.
Co-contribution questions: claiming, eligibility and income limits
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Last reviewed
How do I claim the government co-contribution?
You don't need to claim it. Make an after-tax contribution to your fund by 30 June, don't claim it as a deduction, and lodge your tax return. The ATO calculates the co-contribution and pays it to your fund. At $52,000 of income, a $1,000 contribution brings in $409.77.
Am I eligible for the super co contribution?
You may be eligible if your total income is below $64,293 for 2026-27 and you make an after-tax contribution. You also need at least 10% of total income from work or a business, to be under 71, to meet the balance test and to lodge a return. Self-employed income counts as business income for the work test.
Is the super co contribution still available?
Yes. The co-contribution is available for 2026-27 with a maximum of $500. The ATO thresholds are $49,293 for the full amount and $64,293 for nil. A $1,000 after-tax contribution at or below $49,293 of income earns the full $500, paid into your fund after you lodge.
What is the income threshold for the super co contribution?
The full $500 is available up to $49,293 of total income for 2026-27. Above that, the maximum falls by about 3.33 cents per dollar and stops at $64,293. Total income counts your own income only, so a spouse's income doesn't affect your co-contribution.
How do I claim the super co contribution on my tax return?
There's no co-contribution label to fill in. Report your income in full and don't claim the after-tax contribution as a personal super deduction, because a deducted contribution earns no match. Once the return is processed, the ATO uses it to work out the payment, such as $409.77 on $52,000 with a $1,000 contribution.
Estimates only, based on published rates for 2026-27. General information, not tax or financial advice.
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