How the government co-contribution works
The super co-contribution rewards lower earners for putting a little of their own money into super. Make a personal after-tax contribution, and the government adds 50 cents for every dollar, up to a maximum of $500 a year. It’s a straight top-up, paid into your super after you lodge your tax return. There’s no form to fill in: the ATO works it out from your return and your fund’s records.
The 2025-26 income thresholds
You get the full $500 if your total income is $47,488 or less for 2025-26, provided you contribute at least $1,000 of your own after-tax money. Above that lower threshold the maximum tapers down by 3.333 cents for every dollar of income, reaching zero at the higher threshold of $62,488. Your actual co-contribution is the lesser of that income-based ceiling and 50% of what you personally put in, so a smaller contribution earns a smaller match.
Who qualifies
Beyond the income test, a few conditions apply. At least 10% of your income must come from employment or running a business, so it targets working earners rather than passive income alone. You need to be under 71 at the end of the financial year, an Australian resident for the year, and your total super balance must be under the general transfer balance cap. The contribution has to be a genuine after-tax one, not salary sacrifice, and you can’t have gone over your non-concessional cap.
Co-contribution vs salary sacrifice
These are two different ways to add to super. The co-contribution rewards after-tax contributions from lower earners with a government top-up. Salary sacrifice is a before-tax contribution taxed at 15% going in, which suits higher earners who want to cut their taxable income. If you earn under the threshold, the after-tax route plus the co-contribution often beats sacrificing. Our salary sacrifice and superannuation calculators let you compare both.
Frequently asked questions
Am I eligible for the super co-contribution?
You're eligible for 2025-26 if your total income is under $62,488, you make a personal after-tax (non-concessional) contribution to your super, at least 10% of your income comes from employment or a business, you're under 71 at the end of the year, you're an Australian resident, your total super balance is under the general transfer balance cap, and you haven't gone over your non-concessional cap. You also need to lodge a tax return so the ATO can assess you.
What is the government $500 co-contribution payment?
It's a top-up the government pays into your super if you're a lower earner who makes a personal after-tax contribution. It matches 50 cents for every $1 you put in, up to a maximum of $500 a year. Put in $1,000 of your own money and, if your income is at or below $47,488 in 2025-26, you get the full $500 added to your super.
How much can I get from the co-contribution?
Up to $500 a year. You get the full $500 if your total income is $47,488 or less and you contribute at least $1,000 of after-tax money. Between $47,488 and $62,488 the maximum tapers down by 3.333 cents for every dollar of income over $47,488. At $62,488 or more it reaches zero. Your actual payment is the lesser of that income-based maximum and 50% of what you contributed.
What is the super co-contribution for 2026?
For the 2025-26 financial year (the one ending 30 June 2026) the maximum co-contribution is $500, the lower income threshold is $47,488 and the higher income threshold is $62,488. The matching rate is 50 cents per dollar of eligible personal contribution. These thresholds are indexed each year, so check the current figures if you're contributing in a later year.
How do I claim the government co-contribution?
You don't claim it separately. Make your personal after-tax contribution to your super fund before 30 June, make sure your fund has your tax file number, then lodge your tax return. The ATO works out your entitlement from your return and your fund's contribution report and pays it straight into your super, usually within about 60 days of processing.
Is the super co-contribution worth it?
For an eligible lower earner it's one of the best returns available: $1,000 of your own after-tax money can attract $500 from the government, an instant 50% boost on top of any investment growth. The trade-off is that the money is locked in super until your preservation age, around 60. If you can spare the $1,000 and won't need it sooner, it's hard to beat.
General information, not financial advice.
