Super Co-contribution Calculator
Estimate the 2025-26 government super co-contribution — up to $500 when low and middle income earners contribute after-tax money to superannuation.
Your Details
Lower threshold: $43,445 (max $500 co-contribution). Upper threshold: $58,445 (no co-contribution above this).
Only non-concessional (after-tax) contributions count — not salary sacrifice or employer SG contributions. Maximum co-contribution is reached at $1,000.
ATO — 2025-26 (ato.gov.au, verified June 2026). The ATO pays co-contributions directly into your nominated super fund after you lodge your tax return.
Results
Estimated co-contribution
After phase-out factor of 56.3% (income $50,000 above lower threshold)
Max (before phase-out)
$1,000 × 50% capped at $500
Phase-out reduction
Income $6,555 above lower threshold
The ATO will automatically calculate and pay your co-contribution directly into your super fund after you lodge your tax return. No separate application needed — just make sure your TFN is registered with your fund and your fund reports the contribution to the ATO.
Estimate only. “Total income” for co-contribution purposes is your taxable income plus reportable fringe benefits, reportable employer super contributions, and total net investment losses. At least 10% of your income must come from employment or self-employment. Consult the ATO or a financial adviser for your specific situation.
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Frequently asked questions
What is the maximum super co-contribution for 2025-26?
The maximum government co-contribution is $500, paid when you contribute at least $1,000 of after-tax money to super and your total income is at or below the lower threshold of $43,445. For every dollar of income above $43,445, the co-contribution reduces until it reaches zero at $58,445.
What counts as "eligible contributions" for the co-contribution?
Only personal after-tax (non-concessional) super contributions count — money you put in from your own after-tax savings. Salary sacrifice contributions, your employer's Super Guarantee payments, and any concessional (before-tax) contributions do not count. You need to make sure your TFN is registered with your super fund so the ATO can match the contribution to you.
How does the income phase-out work?
The co-contribution reduces by $0.03333 for every $1 of income above the lower threshold ($43,445). This means: at $50,000 income with a $1,000 contribution, the co-contribution is approximately $281.50. At $58,445 or above, the co-contribution is $0. The phase-out rate is designed so that the full $500 maximum reduces to exactly zero over the $15,000 phase-out range.
Do I need to apply for the co-contribution?
No — the ATO automatically calculates and pays the co-contribution directly into your super fund after you lodge your tax return and after your fund reports your personal contributions to the ATO (through SuperStream). The payment usually arrives several months after the end of the financial year. Make sure your fund has your TFN on file or the co-contribution cannot be paid.
Am I eligible if I am self-employed?
Yes, provided at least 10% of your total income for co-contribution purposes comes from employment or self-employment activities. The income test is based on your "total income" which includes your taxable income, reportable fringe benefits, reportable employer super contributions, and total net investment losses. If your only income is investment income or rental income and you have no employment income, you may not satisfy the 10% employment income test.
What is the total income threshold for the co-contribution?
For 2025-26, you must have total income of $58,445 or less to receive any co-contribution. "Total income" for this purpose is not simply your salary — it includes taxable income, reportable fringe benefits from your employer, reportable employer super contributions above the SG amount, and your total net investment losses added back. This can mean your effective threshold is lower than your salary if you have investment losses.