Super Co-Contribution Thresholds 2025–26: Income Limits Explained

Quick answer

For the 2025–26 financial year:

• Lower income threshold: $47,488
• Upper income threshold: $62,488
• Maximum co-contribution: $500
• Government pays 50 cents per $1 contributed
• Entitlement reduces gradually between the thresholds

If your income is $62,488 or more, you are not eligible.

For a full overview of the scheme, see Superannuation Co-Contribution Explained.

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2025–26 income thresholds

The super co-contribution is income tested.

For 2025–26, the thresholds are:

If your total income is at or below $47,488 and you contribute $1,000 after tax, you may receive the full $500.

If your income reaches $62,488, the entitlement reduces to zero.

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How the taper works

Between the lower and upper thresholds, the maximum co-contribution reduces progressively.

The reduction rate is:

3.333 cents for every $1 of income above $47,488.

In practical terms:

• The further your income moves above the lower threshold, the smaller your maximum entitlement becomes.
• Once your income reaches $62,488, the entitlement phases out completely.

This reduction applies to the maximum possible entitlement before comparing it to your actual contribution amount.

For a step-by-step breakdown of the calculation mechanics, see How the Super Co-Contribution Is Calculated.

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How contribution amounts interact with thresholds

The government pays:

• 50 cents for every $1 of personal after-tax contribution
• Up to a maximum of $500
• With a minimum payment of $20

To receive the full $500:

• Your income must be at or below $47,488, and
• You must contribute at least $1,000 from after-tax income.

If you contribute less than $1,000, your entitlement is limited to 50 percent of your contribution, even if your income is below the lower threshold.

You can estimate your exact amount using the Super Co-Contribution Calculator.

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What counts as total income?

For super co-contribution income limit purposes, total income generally includes:

• Assessable income
• Reportable fringe benefits
• Reportable employer super contributions reduced by excess concessional contributions

It is reduced by:

• Assessable First Home Super Saver released amounts
• Allowable business deductions

Your total income for this test may not match your taxable income exactly.

For a full eligibility checklist, see Super Co-Contribution Eligibility.

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Example

Example: Income between thresholds

Olivia earns $55,000 in 2025–26.
She contributes $1,000 after tax.
She meets all other eligibility rules.

Her income sits between $47,488 and $62,488, so her maximum entitlement reduces under the taper formula.

She receives less than $500, depending on how far her income exceeds $47,488.

If she wants to calculate the precise amount, she can use the Super Co-Contribution Calculator.

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Why the thresholds matter

Many people assume they either qualify for the full $500 or not at all.

In reality:

• The scheme phases out gradually.
• Small differences in income can change your entitlement.
• Timing of income or deductions can influence the outcome.

If your income is close to $47,488 or $62,488, it is worth checking your numbers carefully.

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FAQs

What are the 2025–26 super co-contribution thresholds?

For 2025–26, the lower income threshold is $47,488 and the upper income threshold is $62,488. At or below the lower threshold you may receive the full $500 if eligible. At or above the upper threshold you receive no co-contribution.

How is the super co-contribution reduced between the thresholds?

The maximum entitlement reduces by 3.333 cents for every dollar of income above the lower threshold until it phases out completely at the upper threshold.

What is the maximum government co-contribution?

The maximum co-contribution is $500, paid at 50 cents for every $1 of personal after-tax contribution, subject to income thresholds and eligibility rules.

Is there a minimum co-contribution payment?

Yes. If you are eligible and the calculated amount is less than $20, the ATO will pay a minimum of $20.