Super Co-contribution Calculator 2026-27
Estimate the government co-contribution if you pay after-tax money into super. For 2026-27 the published lower threshold is $49,293 and the higher threshold is $64,293. The maximum is $500 at 50 cents per $1 of eligible personal contributions.
Your co-contribution estimate
Eligibility checklist result
How the co-contribution is worked out
The government amount is the smaller of two figures: 50 cents for each dollar of eligible after-tax contribution, and the maximum left after the income taper. Below $49,293 that maximum is $500. It falls away in a straight line and is zero once income reaches $64,293.
Meeting the dollar test is not enough. You also need the 10% eligible income test, a total super balance under the transfer balance cap, an age under 71 at year end, a lodged return, and an after-tax contribution that stays inside the non-concessional cap.
Employer super is a different rule. Seesuper guarantee for the legislated SG rate,take-home pay for salary after tax, andincome tax if you are building an assessable income figure first.
2026-27 published settings
| Maximum entitlement | $500 |
|---|---|
| Matching rate | 50 cents per $1 |
| Lower income threshold | $49,293 |
| Higher income threshold | $64,293 |
| Minimum payment if a positive amount is below that floor | $20 |
| Total super balance cap test | Below $2,100,000 on 30 June 2026 |
| Non-concessional cap | $130,000 |
2025-26 published settings
| Maximum entitlement | $500 |
|---|---|
| Lower income threshold | $47,488 |
| Higher income threshold | $62,488 |
| Total super balance cap test | Below $2,000,000 on 30 June 2025 |
Frequently Asked Questions
What is the government super co-contribution?
If you make an eligible after-tax (non-concessional) personal contribution, the government may add money to the same super account. For 2026-27 the match is 50 cents per $1, up to $500. You need a $1,000 contribution at or below the lower income threshold to receive that full amount.
How is total income worked out?
The ATO adds assessable income, reportable fringe benefits and reportable employer super (after any excess concessional contributions), then subtracts an assessable first home super saver release and allowable business deductions. That figure is tested against the lower and higher thresholds. Between those two amounts the maximum tapers in a straight line to zero.
What is the 10% eligible income test?
At least 10% of your income must come from employment, from carrying on a business, or from both. For this test the ATO does not subtract business deductions, so a low-profit year does not automatically fail a self-employed person. Salary-sacrifice or employer super alone is not enough if you have no eligible work or business income.
How does the total super balance condition work?
On 30 June 2026 your total super balance must be below the general transfer balance cap of $2,100,000. That is the cap that applies for 2026-27. The ATO calculates the balance from fund reports. It is not always the same as the sum of your member statements.
Which contributions count?
Only personal after-tax amounts that you do not claim as a deduction. Downsizer contributions, salary sacrifice and employer super guarantee do not attract a co-contribution. You also need to stay within the $130,000 non-concessional cap for 2026-27.
When is the money paid?
After you lodge the tax return for that year, the ATO works out eligibility and pays the fund. If the calculated amount is more than zero but less than $20, the published minimum of $20 is paid. This page is an estimate only.
Disclaimer
This page is general information only. It is not tax or financial advice and it does not recommend a super fund or contribution strategy. In line with ASIC guidance, we do not give product advice. The ATO decides the actual co-contribution after you lodge. Check the official government contributions and co-contribution pages before you act.