Super Co-Contribution 2025–26: Eligibility and $500 Boost
2025–26 guide to the super co-contribution, including $47,488 and $62,488 thresholds, eligibility rules, taper rates, and how to receive up to $500.
Super Co-Contribution 2025–26: Eligibility and $500 Boost
Quick answer
The superannuation co-contribution is a government payment of up to $500 for eligible low and middle income earners who make a personal after-tax super contribution.
For 2025–26:
- Lower income threshold: $47,488
- Upper income threshold: $62,488
- Government pays 50 cents per $1 contributed
- Maximum payment: $500
- No application required
You contribute. You lodge your tax return. The ATO does the rest.
You can estimate your entitlement using the Super Co-Contribution Calculator.
What is the superannuation co-contribution?
The superannuation co-contribution is a government super co-contribution designed to help eligible Australians boost their retirement savings.
If you contribute your own after-tax money into super and meet the ATO rules, the government may add up to $500 to your super account.
It is not a tax deduction.
It is not salary sacrifice.
It is not automatic without contribution.
You must contribute from your take home pay and lodge your tax return.
Prefer a quick explanation? I’ve covered the basics in this short video:
The official ATO rules for 2025–26 are available here:
ATO Super Co Contribution
2025–26 income thresholds
For the 2025–26 financial year:
| Total income | Maximum co-contribution |
|---|---|
| $47,488 or less | Up to $500 |
| Between $47,488 and $62,488 | Reduced amount |
| $62,488 or more | $0 |
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 is between $47,488 and $62,488, your maximum entitlement reduces progressively.
If your income is $62,488 or higher, you are not eligible.
For a deeper breakdown of the numbers, see Super Co-Contribution Thresholds.
How much can you receive?
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, you must contribute at least $1,000 from after-tax income and meet the eligibility rules.
Between the thresholds, the maximum entitlement reduces by 3.333 cents for every dollar of income above $47,488.
If your income is close to the thresholds, small changes can affect your entitlement. You can calculate the exact amount using the Super Co-Contribution Calculator.
Eligibility rules explained clearly
To qualify for the super co-contribution in 2025–26, you must meet all conditions set out by the ATO.
For a checklist version, see Super Co-Contribution Eligibility.
1. Make a personal after-tax contribution
You must contribute a personal non-concessional contribution from your take home pay.
It does not include:
- Salary sacrifice contributions
- Employer super guarantee contributions
- Personal contributions claimed as a tax deduction
Your contribution must reach your fund by 30 June 2026.
2. Pass the income threshold test
Your total income must be below $62,488 for 2025–26.
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
3. Pass the 10 percent eligible income test
At least 10 percent of your total income must come from employment or business activities.
Salary and wages count.
Business income counts.
Rent, dividends, trust distributions and investment income do not.
4. Meet the additional conditions
You must:
- Be under 71 years old at the end of the financial year
- Lodge your tax return
- Have a total super balance below the general transfer balance cap at 30 June 2025
- Not exceed your non-concessional contributions cap
- Not hold a temporary visa unless an exception applies
When is the co-contribution paid?
After you lodge your tax return, the ATO calculates your entitlement and pays it directly to your super fund.
Most payments are made between November and January following the end of the financial year.
The payment is not taxable and is preserved in super until you meet a condition of release.
For full process details, see How to Claim the Super Co-Contribution.
How this fits into a broader strategy
The co-contribution sits alongside other incentives such as the Low Income Super Tax Offset.
If you want a comparison, see Co-Contribution vs LISTO.
FAQs
What are the 2025–26 super co-contribution income thresholds?
For 2025–26, the lower income threshold is $47,488 and the higher income threshold is $62,488. At or below the lower threshold you may receive the full $500 if you contribute $1,000 after tax. At or above the higher threshold you receive no co-contribution.
Do I need to apply for the super co-contribution?
No. You do not apply. The ATO automatically assesses your eligibility after you lodge your tax return and pays the amount directly to your super fund if you qualify.
Does salary sacrifice count for the co-contribution?
No. Salary sacrifice contributions and personal contributions claimed as a tax deduction do not count. You must make a personal after-tax non-concessional contribution.
When is the super co-contribution paid?
In most cases, payments are made between November and January after the end of the financial year, once your tax return has been processed.
Alan O'Reilly
Licensed Financial Adviser
Alan is a licensed financial adviser based in Australia, helping clients with superannuation, retirement planning, and wealth creation strategies.
General advice only. This information does not consider your objectives, financial situation or needs. Before acting, think about whether it's appropriate for your circumstances. You may wish to seek personal financial advice from a qualified adviser.
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