2026–27 thresholds
- Total income $49,293 or less: contribute $1,000 after tax and receive the maximum $500.
- Between $49,293 and $64,293: the maximum reduces progressively.
- $64,293 or more: no co-contribution.
Other conditions
- At least 10% of your total income comes from employment or running a business.
- Under 71 at the end of the financial year.
- Total super balance under the general transfer balance cap at the previous 30 June, and contributions within your non-concessional cap.
- You lodge a tax return, and do not claim a deduction for the contribution.
- No temporary visa during the year (New Zealand citizens excepted).
How it is paid
You do not apply. The ATO works it out from your tax return and your fund's report and pays it into your super. Make sure your fund has your tax file number.
Good for
Part-time workers, people returning to work, and lower-earning spouses. Pair it with spouse contributions and the low income super tax offset.
Quick answers
How much is the super co-contribution in 2026–27?
Up to $500 if your total income is $49,293 or less and you contribute $1,000 after tax. It phases out at $64,293.
Do I need to apply for the co-contribution?
No. The ATO calculates it from your tax return and pays it to your fund.
Sources
General advice warning. This article is general information only and does not take into account your objectives, financial situation or needs. Rules, rates and thresholds change; check the sources above. Consider the relevant PDS and our Financial Services Guide and seek personal advice before acting. FinForce is a Corporate Authorised Representative (No. 001241242) of Financial Force Pty Ltd, ABN 42 091 425 464, AFSL 238337.