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Government Co‑Contribution
How to get up to $500 added to your super
If you are a low to middle‑income earner and you make a personal after‑tax super contribution, the government may add an extra amount to your super account — called the co‑contribution.
For the 2026-27 financial year, the maximum co‑contribution is $500. The government generally contributes 50 cents for each $1 you add (up to the cap), then reduces the amount as your income approaches the upper threshold.
Quick Snapshot
Maximum benefit
What you can receive
Up to: $500
Match rate: 50c per $1 contributed (up to the amount needed for the maximum).
Income thresholds
Your “total income” matters
Lower threshold: $49,293
Upper threshold: $64,293
Between these thresholds, the co‑contribution reduces by $1 for each $30 of income above the lower threshold (approx.).
What you must do
To trigger the payment
- Make a personal after‑tax contribution (NCC) to your fund
- Do not claim a tax deduction on that contribution
- Lodge your tax return (ATO calculates and pays it automatically)
Eligibility Checklist
Practical tip: If you are aiming for the maximum co‑contribution, your personal after‑tax contribution usually needs to be 2× the maximum co‑contribution (for example, a $1,000 contribution to receive $500), assuming you satisfy the income and other eligibility tests.
You generally need to meet all of the following
- Age: you are under 71 on 30 June of the relevant financial year.
- Total income: your total income is below $64,293.
- 10% test: at least 10% of your total income is from employment‑related activities and/or carrying on a business.
- Personal contribution: you made a personal after‑tax contribution to a complying super fund or RSA during the year.
- No deduction claimed: you did not claim a tax deduction for that personal contribution.
- Residency/visa: you are an Australian resident for tax purposes and you were not holding a temporary visa at any time during the year (unless you are a New Zealand citizen or you held a prescribed visa).
- Tax return: you lodge a tax return for the year.
- Total super balance: your Total Super Balance at 30 June of the previous financial year is below the general transfer balance cap (and you have not exceeded your non‑concessional contribution cap for the year).
Under 18? Additional conditions can apply. In particular, you typically need to have employment/business income and must not be a full‑time student for the year to qualify.
How the Co‑Contribution Is Calculated
Step 1: Work out the “maximum possible” based on your income
If your income is at or below the lower threshold, your maximum is the full $500 (assuming you contribute enough). Between the thresholds, the maximum reduces as your income rises.
Simple rule of thumb (phase‑out)
- Maximum co‑contribution available
- Contribute enough after‑tax to receive it
- Maximum reduces by ~$1 per $30 above the lower threshold
- You receive 50% of your contribution, up to the reduced maximum
The ATO uses defined income measures and rounding rules. Always confirm against your tax return data and your fund’s reporting.
Step 2: Apply the 50% matching rule
The government generally pays 50c per $1 of eligible personal after‑tax contributions, up to your calculated maximum.
Quick estimator (optional)
Enter your estimated total income and your personal after‑tax contribution. This gives an indicative result only.
This estimator does not test all eligibility rules (age, 10% test, visa status, TSB vs transfer balance cap, NCC cap, etc.). It is designed to help you understand the mechanics.
How to Claim It (It’s Mostly Automatic)
Make a personal after‑tax contribution
Transfer funds to your super account as a non‑concessional (after‑tax) contribution and keep a clear record of the date and amount.
Do not claim a deduction on the co‑contribution amount
If you plan to claim a tax deduction for some personal contributions, keep the co‑contribution amount separate and do not include it in your Notice of Intent.
Lodge your tax return
The ATO assesses eligibility after you lodge. If you qualify, the co‑contribution is paid directly into your super account.
Check your super transactions
Look for a transaction labelled “Government co‑contribution” (or similar) in your super account or via myGov/ATO.
Common Mistakes to Avoid
Claiming a deduction by accident
If you claim a deduction for the same contribution, it becomes a concessional contribution and generally won’t be eligible for co‑contribution.
Missing the 10% test
The co‑contribution is targeted at people with employment/business income. If less than 10% of your total income is eligible income, you can miss out even if your total income is low.
Total Super Balance too high
Even if your income is low, you generally won’t be eligible if your Total Super Balance is not below the general transfer balance cap on 30 June of the prior year.
Where to Next?
Co‑contribution is usually only one lever in a broader EOFY strategy.
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