How much does the government co-contribute to my super?

The government contributes 50 cents for every $1 of after-tax super contributions you make, up to a maximum of $500 per year. To receive the maximum $500, you need to contribute at least $1,000 and earn $45,400 or less. The co-contribution phases out as your income rises toward $60,400.

Do I need to apply for the co-contribution?

No — it's automatic. You just need to lodge your tax return after making the after-tax super contribution. The ATO will calculate your entitlement and pay it directly into your super fund, usually within a few months of tax time.

Does salary sacrifice count for the co-contribution?

No. Only non-concessional (after-tax) contributions qualify for the co-contribution. Salary sacrifice and employer contributions are concessional contributions and do not attract the government co-contribution match.

Can I claim a tax deduction for the same contribution?

If you claim a personal super contribution as a tax deduction (making it concessional), it no longer qualifies for the co-contribution. You must choose one or the other — the co-contribution applies to non-concessional (after-tax) contributions only.

Government Super Co-contribution Calculator Australia

Q: What income qualifies for the super co-contribution?

For 2025–26, you must earn less than $60,400 in total income (taxable income + reportable fringe benefits + reportable employer super). You receive the full co-contribution if income is below $45,400.

Find out how much the government will add to your super. Earn under $60,400 and make an after-tax contribution — the ATO matches up to $500 at 50c per $1. 2025–26 thresholds.

Your Income & Contribution

Total income

Taxable income + reportable fringe benefits + reportable employer super contributions

$0$45,400 lower$60,400 upper

Partial co-contribution — $8,400 below upper threshold

Personal after-tax contribution you plan to make

This must be a non-concessional (after-tax) contribution — not salary sacrifice

Eligibility Requirements

Your total income (taxable income + reportable fringe benefits + employer super) is below $60,400

You make at least one personal after-tax (non-concessional) super contribution

You are under 71 years of age at the end of the income year

You are an Australian resident for tax purposes

At least 10% of your income comes from employment or carrying on a business

You did not hold a temporary visa at any time during the income year

You lodge your tax return

Maximum Co-contribution!

Government adds to your super

$280

Your contribution

$1,000

Effective return

28.0%

Total added to super

$1,280

Max available at income

$280

Income Phase-out

Lower threshold$45,400

Upper threshold$60,400

Your income$52,000

Phase-out factor56.0%

Max co-contribution at your income$280

56.0% of maximum co-contribution available

How to Use This Calculator

1Enter your total income — this is taxable income plus any reportable fringe benefits and reportable employer super contributions
2Enter the amount you plan to contribute from your after-tax pay into your super
3The calculator shows your government co-contribution and the optimal amount to contribute for the maximum match
4If you're just above the lower threshold, consider whether a salary sacrifice contribution could bring your income into the full co-contribution zone

What Is the Super Co-contribution?

The Australian Government super co-contribution helps low-to-middle income earners build their retirement savings. If you earn below $60,400 (2025–26) and make an after-tax contribution to super, the government contributes 50 cents for every dollar you put in — up to a maximum of $500.

For example, if you earn $45,000 and contribute $1,000 from your after-tax pay into super, the government adds $500 — giving you $1,500 in super for $1,000 out of pocket. That's an immediate 50% return before any investment growth.

The maximum co-contribution phases out once your income exceeds the lower threshold ($45,400) and reaches zero at the upper threshold ($60,400).

Key Things to Know

After-tax contributions only: The co-contribution only applies to non-concessional (after-tax) contributions — money you put in from your pay packet after tax. Salary sacrifice contributions (pre-tax) do not qualify for the co-contribution.
Income definition: Your 'income' for co-contribution purposes includes taxable income, plus reportable fringe benefits, plus reportable employer super contributions. If your employer is required to show extra super on your payment summary, this counts toward the income threshold.
Phase-out between thresholds: Between $45,400 and $60,400 the co-contribution reduces proportionally. At $52,900 (halfway), you receive 50% of the maximum — so a $1,000 contribution earns about $250 from the government.
Age limit: You must be under 71 at the end of the income year to receive the co-contribution. There is no minimum age, but you must be employed.
Automatic payment: You don't need to apply. After you lodge your tax return, the ATO automatically calculates your co-contribution and pays it directly into your super fund — usually within a few months of tax time.

Tips to Make the Most of the Co-contribution

•Contribute at least $1,000 ($1,000) to receive the full $500 if your income is at or below the lower threshold
•Time your contribution to arrive before 30 June — the contribution must be received by your fund in the same financial year as your income
•If your income is just above the lower threshold, consider a salary sacrifice contribution to reduce your reportable income — this can increase your co-contribution entitlement
•The co-contribution is free money — it goes directly into super with no tax payable. Super earnings are taxed at just 15%, much less than your marginal rate
•Lodge your tax return promptly — the ATO pays the co-contribution after processing your return
•Check your super fund is open to new contributions and accepts government co-contributions before making a personal contribution

Frequently Asked Questions

Official Sources

Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.

Rates and thresholds last updated for the 2024–25 financial year.

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