Australia super co-contribution for 2026–27
This explanation covers super co-contribution for 2026–27 in Australia, using the published government rules and their stated scope.
On this page
- The published maximum
- The ATO’s 2026–27 table lists a maximum super co-contribution entitlement of A$500.ATO government contributions
- Income thresholds for 2026–27
- The lower income threshold for 2026–27 is A$49,293.ATO government contributions
The published maximum
The ATO’s 2026–27 table lists a maximum super co-contribution entitlement of A$500. ATO government contributions (opens in a new tab).
The super co-contribution assists eligible individuals who make personal super contributions during a financial year. ATO government contributions (opens in a new tab).
Income thresholds for 2026–27
The lower income threshold for 2026–27 is A$49,293. ATO government contributions (opens in a new tab).
The higher income threshold for 2026–27 is A$64,293. ATO government contributions (opens in a new tab).
Matching rate
The matching rate is 50% for contributions made from 1 July 2012. ATO government contributions (opens in a new tab).
The higher income threshold is set A$15,000 above the lower income threshold. ATO government contributions (opens in a new tab).
Additional eligibility conditions
Additional conditions include a total superannuation balance below the general transfer balance cap on 30 June of the preceding year. ATO government contributions (opens in a new tab).
The individual must not have exceeded their non-concessional contributions cap in the relevant financial year. ATO government contributions (opens in a new tab).
Payment to the fund
Eligible people do not need to apply for government contributions. The ATO pays automatically to the fund account if the fund has their tax file number. ATO government contributions (opens in a new tab).
This general explanation provides no personal eligibility decision, payment estimate, tax calculation or recommendation. No matching calculator or numerical worked example is provided.