It is rare to find free money in the tax system, but the government super co-contribution is close. If you earn under a certain amount and put some of your own after-tax money into super, the government adds up to $500 on top. Here is who qualifies and how to claim it.
How the co-contribution works
If you make a personal after-tax (non-concessional) contribution to super and your income is below the threshold, the government contributes 50 cents for every dollar you put in, up to a maximum of $500.
So contributing $1,000 of your own money can attract the full $500 — an instant 50% return before your super has even been invested. The Government Super Co-Contribution Calculator shows exactly how much you would get.
A worked example
Say you earn around $42,000 and contribute $1,000 of after-tax money to super:
- The government adds 50% × $1,000 = $500.
- Your $1,000 becomes $1,500 in super, at no extra cost to you.
If you only contributed $400, you would get $200 (still 50 cents per dollar). The maximum government top-up is $500, which you reach by contributing $1,000.
Who is eligible
To qualify you generally need to:
- Have a total income below the lower threshold to get the full $500 — the benefit then phases out as income rises, cutting out by the upper threshold (income in roughly the mid-$40,000s gets the maximum, phasing out by the low-$60,000s — the calculator has the exact 2025-26 figures).
- Make a non-concessional contribution (from after-tax money, and not claimed as a tax deduction).
- Earn at least 10% of your income from employment or a business.
- Be under 71 at the end of the year and lodge a tax return.
You do not apply for it. The ATO works out your entitlement from your tax return and your fund's contribution report, and pays it straight into your super.
Important: do not claim a deduction on it
This trips people up. The co-contribution rewards after-tax contributions. If you claim a tax deduction for the contribution (making it concessional), it no longer counts for the co-contribution. If your income is low enough to qualify, the co-contribution is usually worth more than the deduction would be — see how the alternatives compare in salary sacrifice vs after-tax super.