Super Co-Contribution Calculator AU 2025-26

What this calculator works out

This tool estimates the government super co-contribution payable by the ATO when a lower- or middle-income earner makes a personal (after-tax) contribution to super. It is a matching payment — separate from, and on top of, the member's own contribution — and it does not count against the non-concessional contribution cap. The calculation runs three layers in sequence:

1. The maximum match available at the income level, tapered linearly between the lower and higher income thresholds.
2. The 50 cents per A$1 match against the personal contribution actually made.
3. Five eligibility tests (age, total super balance, 10% income test, Australian residency, income within band) that must all pass for any co-contribution to be paid.

If any single test fails, the estimated payment is A$0. The smaller of the income-tapered maximum and the personal-contribution match becomes the co-contribution figure.

How the figure is calculated

Two ATO settings drive the bulk of the result. For FY2024-25 they are:

• Lower income threshold: A$45,400. Total income at or below this amount unlocks the full A$500 maximum match.
• Higher income threshold: A$60,400. At or above this amount the maximum match is A$0.

Inside the A$15,000 band between the two, the maximum match phases out by A$500 / A$15,000 = A$0.03333 per dollar of income above the lower threshold:

max_co_contribution = 500 − 0.03333 × (income − 45,400)
                    = 500 − (income − 45,400) / 30

The actual co-contribution is then the smaller of this income-based ceiling and the 50 cents per A$1 of personal contribution the member made:

co_contribution = min(0.5 × personal_contribution, max_co_contribution_at_income)

To unlock the full A$500 the member needs a personal contribution of at least A$1,000 and total income at or below A$45,400. Beyond A$1,000 of personal contribution there is no extra match — the ceiling caps the payment.

The thresholds are reindexed each year. For FY2025-26 the ATO is expected to publish updated lower and higher thresholds in mid-2025 — once available, replace the FY2024-25 settings above. The match rate (50 cents per A$1) and maximum payment (A$500) have been stable for several years.

Sources:

• ATO — Super co-contribution
• ATO — Eligibility for the super co-contribution
• ATO — 10% eligible income test
• ATO — Key superannuation rates and thresholds
• ASIC MoneySmart — Super contributions

How to read the inputs

Total income for the year

This is broader than taxable income. The ATO definition for the co-contribution is assessable income + reportable fringe benefits + reportable employer super contributions, less allowable business deductions. Salary sacrifice that ends up as reportable employer super contributions therefore adds back into the income test — it does not lower it. Investment income, rental income and Centrelink taxable payments all count. Tax offsets do not change the figure.

Personal after-tax contribution

The contribution must be a non-concessional contribution — that is, after-tax money paid into super for which no notice of intent to claim a deduction has been lodged. If the member lodges a notice of intent to claim a deduction on a personal contribution, that contribution becomes concessional and no longer counts toward the co-contribution. Salary sacrifice contributions, employer Super Guarantee and personal deductible contributions are all concessional and ineligible.

Age at end of FY (30 June)

Must be under 71 at the end of the financial year. A member who turns 71 on 30 June 2026 fails the test for FY2025-26; a member who turns 71 on 1 July 2026 still meets it for FY2025-26.

Total super balance on 30 June of the prior FY

Must be below the general transfer balance cap for the year. For FY2024-25 the cap is A$1,900,000; for FY2025-26 the cap is expected to indexed to A$2,000,000 (subject to ATO publication). TSB at or above the cap kills eligibility entirely, even if the income test would otherwise pass.

10% income test

At least 10% of total income must come from eligible employment activity (as an employee for someone) or from carrying on a business. Income from passive sources alone — investments, rental property, interest, dividends, government allowances — does not satisfy the test. A retiree drawing a pension from super and bank interest only would fail this test.

Australian residency

Must be an Australian resident for tax purposes for all or part of the year. Working holiday makers and other temporary visa holders generally fail this test. Domicile and ordinary residency rules govern — see ATO Are you a resident for tax purposes guide.

Worked examples

Example 1 — Low-income worker, full match

Lina, 32, is a barista earning A$36,000 for the year. She has A$8,000 in super and is an Australian resident for tax purposes. After saving from a tax refund she contributes A$1,000 of after-tax money to her super in May.

• Maximum at A$36,000 income: A$500 (income at or below A$45,400 lower threshold).
• Match from contribution: A$1,000 × 50% = A$500.
• All eligibility tests pass: age 32 (under 71), TSB A$8,000 (well under A$1.9M), 100% income from employment, Australian resident, income under A$60,400.
• Co-contribution: A$500.

The ATO pays A$500 direct to her super fund after she lodges her tax return. Lina's A$1,000 contribution plus A$500 government match means her A$1,000 cash effectively becomes A$1,500 in super — a 50% top-up that no other tax-advantaged vehicle in Australia matches at this income level.

Example 2 — Mid-income earner, partial match

Daniel, 45, earns A$53,000 working as a teacher. He contributes A$800 of after-tax money in May. TSB on 30/06/2024 was A$140,000.

• Maximum at A$53,000 income: A$500 − (A$53,000 − A$45,400) × 0.03333 = A$500 − A$253 = A$247.
• Match from contribution: A$800 × 50% = A$400, capped at A$247.
• All eligibility tests pass.
• Co-contribution: A$247.

Daniel's A$800 contribution attracts a A$247 government top-up. To hit the (lower) income-tapered ceiling he would only need to contribute A$494 — anything above that doesn't increase the match. A useful planning move at his income is to contribute exactly the amount needed to hit the ceiling and use any remaining cashflow for other savings goals.

Example 3 — Phase-out at higher threshold

Priya, 50, earns A$58,000 as a senior nurse. She contributes A$1,500 of after-tax money in June. TSB on 30/06/2024 was A$220,000.

• Maximum at A$58,000 income: A$500 − (A$58,000 − A$45,400) × 0.03333 = A$500 − A$420 = A$80.
• Match from contribution: A$1,500 × 50% = A$750, capped at A$80.
• All eligibility tests pass.
• Co-contribution: A$80.

Most of Priya's A$1,500 personal contribution receives no government match — she's near the top of the phase-out band. The contribution still counts toward retirement savings and may attract other planning benefits (spouse contribution offset, eligibility for the FHSS scheme), but the co-contribution is small. At incomes within ~A$2,000 of the higher threshold the match is mostly symbolic and other strategies (salary sacrifice, spouse contributions) tend to produce more after-tax dollars in super per dollar of income foregone.

Example 4 — Eligible income test failure

Margaret, 64, is a retiree drawing a transition-to-retirement pension and earning interest from term deposits. Her total income for the year is A$30,000, all from pension drawdowns and interest. She contributes A$1,000 of after-tax money to super.

• Maximum at A$30,000 income: A$500.
• Match from contribution: A$500.
• 10% income test fails: 0% from employment or business activity.
• All other tests pass (age 64 under 71, TSB under cap, resident).
• Co-contribution: A$0.

Without earning at least 10% of her income from work or a business, Margaret cannot receive a co-contribution. A small amount of part-time work or self-employment income would change the picture if it lifted the employment share above 10%. Note: pension drawdowns from her own super fund don't count as employment income.

Common pitfalls

• Mistaking salary sacrifice for a co-contribution trigger. Salary sacrifice is a concessional (pre-tax) contribution and does not count toward the co-contribution match. Only after-tax personal contributions where no notice of intent to claim a deduction is lodged are eligible.
• Confusing the co-contribution with the non-concessional cap. The co-contribution is a government top-up that does not count against any cap. The personal contribution that triggers the match does count against the A$120,000 non-concessional cap, but a A$1,000 contribution leaves A$119,000 of NCC headroom remaining.
• Forgetting reportable employer super contributions add back into the income test. A worker on A$50,000 base who salary-sacrifices A$10,000 has A$50,000 + A$10,000 = A$60,000 for the co-contribution income test, not A$50,000. Salary sacrificing too aggressively can cross the A$60,400 higher threshold and zero out the co-contribution.
• Lodging a notice of intent on the personal contribution. Lodging a notice of intent to claim a deduction on a personal contribution converts it from non-concessional to concessional — and the co-contribution disappears. Members planning to claim the co-contribution must not lodge a notice of intent on that contribution.
• Assuming the payment arrives instantly. The ATO calculates the co-contribution after both the tax return and the fund's Member Account Transaction Statement (MATS) for the year are received. MATS data typically arrives by late October following 30 June. Payment to the fund usually follows 60-120 days after the tax return is lodged.
• TSB measured at the wrong date. The TSB test is on 30 June of the prior financial year. A member whose TSB was A$1,750,000 on 30/06/2024 and A$1,950,000 on 30/06/2025 still passes the TSB test for FY2024-25 contributions — only FY2025-26 contributions would fail.

Related calculators

• Non-concessional super cap calculator — the cap that the personal contribution itself counts against. Useful for checking that a planned co-contribution trigger contribution sits inside the A$120,000 NCC cap.
• Super carry-forward concessional cap calculator — the parallel rule for pre-tax contributions, which lets unused concessional cap from the past five years be added to the current year cap (TSB under A$500,000 test).
• Salary sacrifice super calculator — model the year-on-year tax saving from pre-tax salary sacrifice. Be careful: aggressive salary sacrifice can push reportable employer super contributions up and zero out the co-contribution income test.
• First Home Super Saver calculator — voluntary FHSS contributions can interact with the non-concessional cap; both after-tax FHSS contributions and the regular co-contribution trigger contribution count against the same cap envelope.
• Division 293 extra super tax calculator — the high-income side of super contributions tax. Members hitting Division 293 are usually well above the co-contribution income band, but the two calculators together give a complete picture of how income drives super contributions tax in Australia.
• HECS-HELP repayment calculator — non-concessional contributions are after-tax money and have no effect on Help Repayment Income (HRI). For a study loan strategy, concessional contributions are the relevant lever.

Sources

• ATO — Super co-contribution
• ATO — Eligibility for the super co-contribution
• ATO — 10% eligible income test
• ATO — Key superannuation rates and thresholds
• ASIC MoneySmart — Super contributions