Super Co-Contribution 2027
AU Super Co-Contribution: $0.50 from govt per $1 personal contribution. Max $500 govt. Earn under $45 400 for full match (2026 est); phases to $60 400.
| Total income | — |
| Your contribution | — |
| Full match threshold | — |
| Upper threshold | — |
| Govt co-contribution | — |
| Total going to super | — |
The Australian Government Super Co-Contribution adds up to $500 to your super if you make a personal (after-tax) contribution and your total income is below $45 400 (full match) or up to $60 400 (partial). It's a guaranteed 50% return — Australia's best $-for-$ investment.
Eligibility 2027
Must be under 71. Income (taxable + reportable fringe benefits) under $60 400. Make a personal after-tax super contribution (NOT salary sacrifice or employer). Have a super fund. Lodge a tax return — ATO pays direct to your super.
The 50% Match
Government matches $0.50 per $1 of personal contribution, up to $500 govt. So $1 000 personal = $500 govt. To maximize, contribute exactly $1 000. Income between $45 400 and $60 400 = sliding scale match.
Personal vs Salary Sacrifice
Must be personal contribution (after-tax, no deduction). Salary sacrifice (pre-tax) doesn't qualify. If you also claim personal contribution as deduction, you forfeit the co-contribution — choose one.
Last updated May 2026. Sources: ATO Co-Contribution.