Super · Calculator

Super Co-Contribution Calculator

If you're a low or middle-income earner, the government will pay 50 cents into your super for every $1 you contribute from your own money — up to $500 per year. Work out your entitlement and how much you'd need to contribute to max it out.

$500 government matchIncome taperedTax-free top-up
01 —INPUTS

Sets the indexed income thresholds, contribution cap and total-super-balance test.

Assessable income + reportable fringe benefits + reportable employer super, minus any assessable FHSS released amount and allowable business deductions.

Non-concessional contribution from your own money — salary sacrifice or tax-deductible amounts don't count.

Must be under 71 at the end of the financial year.

New Zealand citizens and some prescribed visas may be exceptions.

02 —RESULTS
Awaiting input

Enter your total income and personal (after-tax) super contribution to estimate the government co-contribution.
Eligibility tests

All eight tests below must be met. Failing any one disqualifies you for the year — the ATO checks them automatically when you lodge.

→ Total income (assessable + RFB + RESC, less permitted amounts) is under $64,293
→ You made a personal (after-tax) super contribution during the FY
→ Aged under 71 at the end of the financial year
→ At least 10% of total income from employment or business
→ Total super balance under $2,100,000 (the 2026-27 general transfer balance cap) at the previous 30 June
→ Non-concessional contributions did not exceed the $130,000 annual cap
→ You did not hold an ineligible temporary visa during the year
→ Lodged an Australian tax return
Income taper at a glance
Total incomeMax co-contributionYour contribution to max
$49,293 $500$1,000
$52,500 $393$786
$55,000 $310$620
$57,500 $226$453
$60,000 $143$286
$62,500 $60$120
$64,293 or above Nil—

Assumes the personal contribution is enough to reach the maximum at each income. The match is 50c per $1, so the contribution needed for the maximum is twice the entitlement.

Above the lower threshold, the entitlement reduces by 3.333c for every extra dollar of income, hitting zero at $64,293. A positive calculated payment below $20 is lifted to the ATO minimum, then rounded up to the next five cents.

Worked example

Worked example: $50,000 income

At $50,000 of total income — above the $49,293 full-match threshold — the maximum co-contribution is tapered:

Income above the $49,293 lower threshold $707
Taper reduction (3.333c per $1 over the threshold) −$24
Maximum co-contribution $476

You receive the full $476 by contributing $953 of your own after-tax money (a 50% match). Contributing more than that does not increase the co-contribution at this income.

FAQ
What is the super co-contribution?
The super co-contribution is a government payment into your super fund to boost your retirement savings. If you're a low or middle-income earner and make a personal (after-tax) contribution to your super, the government may match 50 cents for every dollar you contribute, up to $500 per year.
Who is eligible for the super co-contribution in 2026-27?
You may qualify if your total income is below $64,293, you make a personal after-tax super contribution, you're under 71 at the end of the financial year, at least 10% of your total income comes from employment or business, your total super balance is under $2,100,000 at the previous 30 June, you stay within the $130,000 non-concessional cap, you aren't an ineligible temporary resident, and you lodge an Australian tax return.
How much do I need to contribute to get the full $500?
You need to contribute $1,000 from your own after-tax money to receive the maximum $500 match (when your total income is at or below $49,293). Partial contributions receive a pro-rata match at 50 cents per dollar, capped by the income-based maximum entitlement.
How does the income taper work?
The maximum match is $500 when total income is at or below $49,293 (the lower threshold for 2026-27). Between $49,293 and $64,293, the maximum match reduces by 3.333 cents for every extra dollar of income. At or above $64,293, the match is zero. If a positive calculated payment is below $20, the ATO pays the $20 minimum. Payment amounts are rounded up to the next five cents.
What counts as 'total income' for the co-contribution test?
Total income is your assessable income plus reportable fringe benefits plus reportable employer super contributions (including salary sacrifice to super), minus any assessable FHSS released amount and allowable business deductions. It does not deduct personal super contributions you've claimed as a tax deduction.
Can salary sacrifice contributions trigger the co-contribution?
No. Only personal (after-tax, non-concessional) contributions count. Salary-sacrificed contributions are concessional — they get the 15% contributions tax discount instead and do not trigger the co-contribution.
Is the co-contribution taxed?
No. The government co-contribution is not counted as assessable income, and it's not taxed when paid into your super fund. It's genuinely free money on top of your personal contribution.
When does the government pay the co-contribution?
The ATO automatically pays the co-contribution to your super fund after you lodge your tax return, usually within 60 days. You don't need to apply separately — your super fund reports the personal contribution to the ATO and the ATO calculates your entitlement.
How much co-contribution will I get at $55,000 income?
At $55,000 of total income the maximum co-contribution is about $310 (the $500 maximum tapered by the income above $49,293). See the income table above for other income levels.
Is the super co-contribution worth it?
For eligible low and middle-income earners, yes — it's a 50% return on the money you contribute, paid tax-free into super. Few investments offer a guaranteed 50% uplift. The trade-off is that the money is preserved in super until you meet a condition of release, so only contribute money you won't need before retirement.

Related guides

Notice of Intent to Claim a Super Deduction: Deadlines & Traps 2025-26Lodge your Notice of Intent with your super fund before you file your 2025-26 return, or by 30 June 2027. The traps that void the deduction, plus a worked example.

Tax Accuracy & Sources

Reviewed: March 2026 · Tax year: 2026-27

This calculator supports 2025-26 and 2026-27 ATO super co-contribution thresholds. Eligibility checks are self-declared — the actual entitlement is determined by the ATO after your tax return is assessed.

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