The Super Co-contribution Scheme is an under-utilised strategy for low- and middle-income earners to boost their superannuation savings. Under the scheme, eligible individuals who make a non-concessional (after-tax) personal contribution to their super fund may receive a government co-contribution of up to $500.
The government contributes 50 cents for every $1 of eligible after-tax contributions you make, up to a maximum government co-contribution of $500. To receive the maximum co-contribution you generally need to contribute $1,000 to your super, subject to applicable income thresholds.
You do not need to apply for the Super Co-contribution Scheme or complete any additional forms. Once the Australian Taxation Office (ATO) processes your tax return and confirms your eligibility, the government co-contribution is automatically paid directly into your super fund. This may occur several weeks or months after lodging your tax return.
Eligibility requirements
To be eligible for the Super Co-contribution Scheme, you must:
- Make a non-concessional (after-tax) personal contribution to your super fund during the relevant financial year.
- Have a total income of less than $64,293 for the 2026-27 financial year.
- Derive at least 10% or more of your income from employment or carrying on a business.
- Be less than 71 years of age at the end of the financial year.
- Not hold a temporary visa at any time during the financial year (unless an exception applies).
- Lodge an income tax return for the relevant financial year.
- Have a total superannuation balance less than $2.1 million as at 30 June 2026.
- Not exceed your non-concessional contributions cap ($130,000 for the 2026-27 financial year).
Income thresholds (2026-27)
| 2026-27 Income | Government Co-contribution |
|---|---|
| Up to $49,293 | Up to $500 |
| $49,294 - $64,293 | Reduced amount |
| Above $64,293 | Nil |
Use the Super Co-contribution Calculator below to estimate the government co-contribution you may be entitled to based on your income and eligible after-tax super contribution.
Super Co-Contribution Calculator
Estimate your government super co-contribution for the 2026-27 financial year. The ATO pays up to $500 (50 cents per $1) on eligible personal after-tax contributions.
Assessable income + reportable fringe benefits + RESC − FHSS releases − business deductions
Non-concessional contribution you plan to make (not claimed as a tax deduction)
Income from employment or carrying on a business (10% test)
Must be under 71 to qualify
Must be below $2,100,000 for 2026–27
Will lodge tax return
Required for the ATO to pay the co-contribution
Claiming contribution as tax deduction
Must be off for co-contribution eligibility
Within non-concessional cap
You have not exceeded your NCC cap
Held a temporary visa
Generally disqualifies unless NZ citizen or prescribed visa
Estimated Government Co-Contribution
$500
Based on 2026–27 ATO thresholds
Your Contribution
$1,000
Total Super Boost
$1,500
You appear to meet the main eligibility criteria. The ATO calculates and pays the co-contribution automatically after you lodge your tax return.
2026–27 thresholds
Lower income: $49,293 · Higher income: $64,293
Total income = assessable income + reportable fringe benefits + reportable employer super contributions − FHSS released amounts − allowable business deductions.
How different contribution amounts could affect your co-contribution at your current income.
Why the scheme is valuable
The Super Co-contribution Scheme provides an immediate government incentive to increase your retirement savings. For eligible individuals, contributing $1,000 of after-tax money to super can result in an additional $500 being contributed by the government.
For many low- and middle-income earners, this represents an immediate 50% return on their personal contribution before any investment earnings, making it one of the most effective ways to boost superannuation savings.