Super Co-contribution
A government contribution of up to $500 matched to personal after-tax super contributions for low-income earners.
The super co-contribution is a government incentive that matches personal (non-concessional) super contributions for eligible low-income earners. For 2025–26, the government contributes 50 cents for every $1 of personal after-tax contributions you make, up to a maximum co-contribution of $500 (so you need to contribute $1,000 to get the full $500). The co-contribution phases out as your total income increases.
To be eligible, you must: have a total income (assessable income plus reportable fringe benefits and reportable super contributions) of less than $60,400, earn at least 10% of your income from employment or self-employment, make a personal after-tax super contribution during the year, lodge a tax return, and be under age 71 at the end of the financial year. The co-contribution reduces by 3.333 cents per dollar of income above $45,400, reaching zero at $60,400.
The co-contribution is paid directly into your super fund by the ATO after you lodge your tax return — you don't need to apply for it separately. The funds count as non-concessional contributions in your super fund but do not count towards your NCC cap. This makes the co-contribution one of the best super incentives for low-income earners, effectively providing an immediate 50% return on your after-tax contributions.