Super Co-contribution Calculator
Find out how much the government will add to your super when you make a personal after-tax contribution.
| Your Contribution | $0 |
| Total Super Boost | $0 |
| Effective Return Rate | — |
| Eligibility Status | — |
How the Government Co-contribution Works
The super co-contribution is one of the most generous perks available to low and middle income Australians. For every dollar of personal (after-tax) super contributions you make, the government contributes 50 cents — up to a maximum of $500.
Want to see what your employer already puts in? The super guarantee calculator works out the 12% for each payday. If you're adding your own money on top, the extra super contributions calculator shows what it could add up to by retirement.
Income Thresholds (2026–27)
The co-contribution is income-tested. The FY 2026–27 thresholds are:
- Income ≤ $49,293: Maximum co-contribution of $500 (on $1,000 personal contribution)
- Income $49,293 – $64,293: The maximum entitlement tapers to the $20 minimum, then nil at $64,293
- Income ≥ $64,293: No co-contribution payable
How It's Calculated
The ATO works it out in two steps. First, your maximum entitlement of $500 is reduced by 3.333 cents for every dollar of income above $49,293. Second, you receive the lesser of that reduced maximum and 50 cents per dollar you contributed.
Worked example: income of $50,000 and a $200 personal after-tax contribution. Income is $707 over the lower threshold, so the maximum reduces by $707 × 3.333c = $23.56, leaving a reduced maximum of $476.44. The 50% match on $200 is $100. You receive the lesser amount: $100. The order matters — the income test trims your ceiling, not your match, so smaller contributions are usually matched in full.
Now the ceiling at work: income of $55,000 and a $1,000 contribution. Income is $5,707 over the threshold; × 3.333c = $190.21, leaving a ceiling of $309.79. Half of $1,000 is $500, so the ceiling wins: $309.80 (the ATO rounds up to 5 cents; the calculator shows $310). Only $620 was needed; the other $380 earns no match.
Under the lower threshold, say $45,000, a $1,000 contribution attracts the full $500: $1,500 in the fund, a 50.0% return before the fund invests a cent.
How Much to Contribute at Your Income
The contribution that reaches your ceiling is twice your reduced maximum. Anything above it attracts nothing extra.
| Total income | Max co-contribution | Contribution needed |
|---|---|---|
| $49,293 or less | $500 | $1,000 |
| $52,000 | $409.80 | $820 |
| $55,000 | $309.80 | $620 |
| $58,000 | $209.80 | $420 |
| $61,000 | $109.85 | $220 |
| $63,000 | $43.15 | $87 |
| $63,695 – $64,292 | $20 (minimum) | Even a small contribution attracts the $20 minimum |
The $20 Minimum
Section 11 of the Act sets a floor: a co-contribution that works out below $20 is paid as $20. In FY 2026–27 the reduced maximum falls under $20 from about $63,695, so up to $64,292 any eligible contribution attracts $20. At $64,000 the formula gives $9.82; $20 is paid.
Eligibility Requirements
You must meet all of the following:
- Total income below $64,293 for the income year
- At least 10% of total income from eligible employment, carrying on a business, or both
- Age under 71 at 30 June of the income year
- Total super balance below the general transfer balance cap ($2.1 million for 2026–27), measured at 30 June 2026
- Non-concessional contributions not over the non-concessional cap ($130,000 for 2026–27)
- Not hold a temporary visa at any time during the year (unless you're a New Zealand citizen or it was a prescribed visa)
- The contribution reaches a complying super fund (or RSA) by 30 June
- Lodge a tax return for the income year
Self-employed? Business deductions reduce total income for the thresholds but not for the 10% test. A sole trader with $70,000 gross and $25,000 of business deductions has total income of $45,000 and gets the full $500. Interest, dividends, rent and trust distributions don't count toward the 10% test.
How It's Paid
You don't apply — the ATO works it out once you lodge your tax return and pays it into your fund, mostly between November and January for the previous year's contributions. So payments landing November 2026 to January 2027 are for 2025–26, on the 2025–26 thresholds: $47,488 and $62,488, maximum $500. With more than one fund, tell the ATO which one before you lodge. Your fund also needs your tax file number, or the payment may not be processed.
Sources
- ATO: Super co-contribution, government contributions thresholds, low income super tax offset
- ATO: transfer balance cap, contributions caps
- Superannuation (Government Co-contribution for Low Income Earners) Act 2003, ss 10–11