How It Works
If you make a non-concessional (after-tax) super contribution and your total income is under $60,400, the government will match it at 50 cents per dollar, up to $500. You don't need to apply — the ATO calculates it automatically after you lodge your tax return and pays it directly into your super fund.
| Your Income | You Contribute | Government Adds |
|---|---|---|
| $45,400 or less | $1,000 | $500 (maximum) |
| $50,000 | $1,000 | $347 |
| $55,000 | $1,000 | $180 |
| $60,400 | $1,000 | $0 (just above threshold) |
Eligibility
- Total income under $60,400 (2025–26)
- At least 10% of income from employment or business
- Lodge a tax return for the year
- Total super balance under $1.9 million
- Not claimed a deduction for the same contribution
- Under 71 years old at end of financial year
The Best Deal in Super
This is effectively a 50% instant return on your contribution. No investment in the world reliably offers that. If you're eligible, contributing $1,000 in after-tax money to get $500 free is one of the smartest financial moves you can make.
Frequently Asked Questions
Do I need to apply for the co-contribution?
No. The ATO calculates it automatically after you lodge your tax return and pays it directly into your super fund. It usually arrives within a few months of lodging.
Can I get the co-contribution if I salary sacrifice?
The co-contribution is for non-concessional (after-tax) contributions only. Salary sacrifice is a concessional contribution, so it doesn't trigger the co-contribution.