Super Co-Contribution Calculator 2025-26

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.

You may qualify if your total income is below $62,488, 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 $1.9M at the previous 30 June, and you lodge an Australian tax return.

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 $47,488). Partial contributions receive a pro-rata match at 50 cents per dollar, capped by the income-based maximum entitlement.

The maximum match is $500 when total income is at or below $47,488 (the lower threshold for 2025-26). Between $47,488 and $62,488, the maximum match reduces by 3.333 cents for every extra dollar of income. At or above $62,488 (the upper threshold), the match is zero. These thresholds are indexed annually to average wages.

Total income is your assessable income plus reportable fringe benefits plus reportable employer super contributions (including salary sacrifice to super), minus allowable business deductions. It does not deduct personal super contributions you've claimed as a tax deduction.

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.

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.

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.