- Co-contribution: 50c per $1 of personal after-tax contributions, up to $500 if total income is below $49,293; it phases out to nil at $64,293 (2026-27). At least 10% of income must come from employment or business, and you must lodge a tax return.
- LISTO: refunds the 15% contributions tax on concessional contributions, up to $500, if adjusted taxable income is $37,000 or less.
Both are paid by the ATO into your fund automatically after you lodge.
FAQ
How much is the super co-contribution in 2026-27?
Up to $500 for a $1,000 after-tax contribution if your income is below $49,293.
Sources (checked 6 November 2026): ATO key superannuation rates and thresholds 2026-27 (co-contribution thresholds $49,293 / $64,293); ATO, Low income super tax offset.