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Super Co-Contribution Calculator
The co-contribution is the highest guaranteed return in the Australian retirement system: 50% instantly, for eligible low and middle income earners who contribute after tax. Most people who qualify do not claim it.
2026–27 thresholds · $49,293 to $64,293
At a glance
Interactive calculator
Live — results update as you type
Your position
The government adds 50c for every $1 you put in after tax — up to $500.
Co-contribution
$0from the government
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Three tests you have to pass
The income test
Under $49,293 total income and you get the maximum $500. Between $49,293 and $64,293 the maximum tapers by 3.3 cents per dollar. Above $64,293 there is nothing.
The contribution test
It must be an after-tax personal contribution, paid into your fund, and not claimed as a tax deduction. Salary sacrifice does not count. $1,000 is the sweet spot.
The 10% employment test
At least 10% of your total income must come from employment or business. Retirees living on investment income do not qualify, however modest their income.
Earning $45,000, contributing $1,000
Total income of $45,000 is below the $49,293 lower threshold, so the maximum entitlement applies. A $1,000 after-tax contribution receives the full $500.
That is a 50% instant return before the fund earns anything, and it is not means tested against a partner's income. You have $4,293 of room to the lower threshold and $19,293 to the $64,293 cut-off, above which the match disappears entirely.
Co-contribution questions
Do I need to apply for the co-contribution?
No. Lodge your tax return and the ATO calculates it automatically, then pays it into the fund that received your contribution. The main reason people miss out is not lodging, or not having made an after-tax contribution in the first place.
Can I claim a tax deduction and still get the co-contribution?
No. Once you claim the contribution as a deduction it becomes concessional and is no longer eligible. For someone in the 15% bracket the deduction is worth little; the co-contribution is worth far more.
Does salary sacrifice count?
No. Salary sacrifice is a concessional contribution and attracts the 15% contributions tax. The co-contribution only matches personal after-tax contributions where no deduction is claimed.
What counts as total income for the test?
Taxable income plus reportable fringe benefits, reportable super contributions and total net investment losses. This is why someone earning $45,000 with salary sacrifice can still be pushed toward the upper threshold.
Is the co-contribution means tested on my partner's income?
No, it is assessed on your own income only. It is one of the few super measures not subject to couple means testing.
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Estimates the government co-contribution based on the 2026–27 thresholds. Final entitlement is determined by the ATO on assessment of your lodged return, including your total income for the year and your eligibility. Rates are indexed annually.
Reviewed November 2026 · FY2026–27 rates and thresholds