Super co-contribution

See if the government may add money to your super. It is paid into super, not into your bank account.

1 Income and super

Super

More options

Tick the balance box only if you are under the cap. The cap depends on your own super.

2 Result

The government may add about $950 to your super.

  • Co-contribution$500
  • Low income offset$450
See the detailed breakdown
Co-contribution$500.00
Low income super tax offset$450.00

The co-contribution is 50 cents per dollar of personal after-tax contributions, up to $500. The match is 50 cents per dollar, up to $500, and it tapers from $49,293 to $64,293 of income in 2026–27. A payment under $20 is raised to $20. Otherwise it is rounded up to the next 5 cents.

The low income offset for 2026–27 is 15% of before-tax super, capped at $500, when income is at or under $37,000. From 1 July 2027 the law uses a $45,000 income limit and an $810 cap. That change is not used here.

Rates last checked 22 October 2026. This is paid into super, not into your bank account.

Questions

How much is the co-contribution in 2026–27?

Up to $500 when total income is $49,293 or less and you contribute at least $1,000 after tax. It tapers in a straight line to nil at $64,293. You also need to be under 71, under the transfer balance cap, under the non-concessional cap, and to have at least 10% of your income from employment or business.

What is LISTO in 2026–27?

15% of your concessional contributions, capped at $500, if your adjusted taxable income is $37,000 or less. That is the law for 2026–27. From 1 July 2027 the income limit becomes $45,000 and the cap becomes $810. This page does not use those later figures.

Why is there no transfer balance cap dollar amount?

You confirm you are under the cap with the checkbox. The cap depends on when you first had a retirement-phase pension, so a single stored dollar figure would be wrong for some people.

Sources

Rates last checked 22 October 2026. How the numbers are worked out.