Super co-contribution calculator 2026-27
Estimate the government super co-contribution: 50 cents for every $1 of after-tax (non-concessional) super contributions, up to $500. For 2026-27 the full amount is available on total income up to $49,293. It phases out by 3.333 cents per dollar and stops at $64,293. The calculator also shows how much you need to contribute by 30 June to get the maximum.
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CalculatorThresholdsWorked examplesFAQ
Co-contribution income thresholds (ATO)
| Year | Maximum | Lower threshold | Higher threshold |
|---|---|---|---|
| 2026-27 | $500 | $49,293 | $64,293 |
| 2025-26 | $500 | $47,488 | $62,488 |
Worked examples
- ATO (Angelo): earns $35,000 and pays $40 a fortnight into super from his take-home pay, $1,040 for the year. He gets the maximum co-contribution of $500.
- Phase-out, 2026-27: total income $54,293 is $5,000 over the lower threshold. $500 − $5,000 × 3.333c = $333.35 maximum, which needs $666.70 of contributions.
- Minimum: income $63,893 gives a maximum of $13.40 (rounded up to the nearest 5 cents), but the ATO pays a minimum of $20.
FAQ
How much is the super co-contribution in 2026-27?
Up to $500. The government pays 50 cents for each $1 of personal after-tax contributions. For total income of $49,293 or less you get the full $500 by contributing $1,000. Between $49,293 and $64,293 the maximum reduces by 3.333 cents per dollar, and at $64,293 or more there’s none.
Who is eligible for the super co-contribution?
You need to make a personal non-concessional contribution, have total income under the higher threshold, get at least 10% of total income from employment or running a business, be under 71 at the end of the financial year, not have held a temporary visa (unless you’re a New Zealand citizen or on a prescribed visa), lodge your tax return, and have a total super balance under the transfer balance cap.
Do salary sacrifice contributions count?
No. Only personal after-tax contributions that you don’t claim as a tax deduction count. Salary sacrifice and employer contributions are concessional contributions.
What is the minimum co-contribution?
If you’re eligible and your calculated co-contribution is less than $20, the ATO pays $20. Payments are rounded up to the nearest 5 cents.
When is the co-contribution paid?
After you lodge your tax return. The ATO uses your return and your fund’s contribution report to work out the amount and pays it into your super account. Contributions must reach your fund by 30 June.
Sources (checked 17 Oct 2026): ATO Super co-contribution; ATO Key super rates and thresholds – government contributions (table 25, 2026-27 thresholds).
General information, not tax or financial advice. The ATO works out your co-contribution after you lodge your tax return and pays it to your fund.