The government super co-contribution is a top-up the ATO pays directly into your super fund if you make a personal after-tax (non-concessional) contribution and your income is below the upper threshold. For FY 2025-26 the government matches 50 cents per dollar of your personal contribution up to a maximum of $500 — so a $1,000 personal contribution earns the full $500 match if you also satisfy the income test.

The income test uses 'total income' (income from employment or business plus reportable employer super contributions plus reportable fringe benefits, minus allowable business deductions). The full $500 is available for total income up to $47,488 in 2025-26. Above that the entitlement reduces by approximately 3.33 cents per dollar (the $500 max divided by the $15,000 taper range) and reaches zero at $62,488.

Other eligibility rules: you must be under 71 at the end of the income year; at least 10% of your total income must come from employment or business; you must have an Australian super account; you must lodge a tax return; your total super balance at 30 June of the prior year must be below the general transfer balance cap ($2,000,000 for 2025-26); and the contribution must be made before 30 June. The ATO works it out automatically after you lodge — no application required.