How to Claim the Super Co-Contribution 2025–26

Quick answer

You do not apply for the super co-contribution.

To receive it in 2025–26:

1. Make a personal after-tax super contribution before 30 June 2026.
2. Lodge your 2025–26 tax return.
3. Ensure your super fund has your TFN.

If you are eligible, the ATO calculates the amount and pays it directly to your super fund. Most payments are made between November and January.

For a full explanation of eligibility rules, see Superannuation Co-Contribution Explained.

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Prefer a quick explanation?

I explain the claiming process in this short video:

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Step 1: Make a personal after-tax contribution

To qualify for the government super co-contribution:

• The contribution must be a personal non-concessional contribution.
• It must come from your take home pay.
• It must reach your super fund by 30 June 2026.

Salary sacrifice contributions do not count.
Employer super guarantee contributions do not count.
Personal contributions claimed as a tax deduction do not count.

If you want to estimate how much to contribute, use the Super Co-Contribution Calculator.

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Step 2: Lodge your tax return

The ATO cannot assess your entitlement until you lodge your tax return for the 2025–26 financial year.

You do not complete a separate application form.

When you lodge your return, the ATO:

• Calculates your total income.
• Checks the 10 percent eligible income test.
• Confirms your total super balance and contribution caps.
• Calculates your entitlement.

If you are eligible, the ATO pays the amount directly to your super fund.

For eligibility details, see Super Co-Contribution Eligibility.

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Step 3: Make sure your super fund has your TFN

Your super fund must have your tax file number.

If your fund does not have your TFN:

• It may not accept the co-contribution.
• The payment may be returned to the ATO.

It is worth checking your fund details before 30 June.

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When is the super co-contribution paid?

In most cases, payments are made between November and January following the end of the financial year.

For example:

• You make a contribution before 30 June 2026.
• You lodge your 2025–26 tax return.
• The ATO processes your return.
• The payment is usually made between November 2026 and January 2027.

If you believe you were eligible and have not received the payment, you can contact the ATO for clarification.

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What if you have more than one super fund?

If you have multiple super accounts, the ATO generally pays the co-contribution to the fund where you made your personal contribution.

If you want it paid to a different fund, you must contact the ATO before lodging your tax return.

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Can the co-contribution be paid directly to you?

In limited circumstances, the co-contribution may be paid directly to you instead of your super fund.

This can apply if:

• You have retired and reached preservation age, or
• You no longer have an eligible super account.

In most cases, however, the payment goes directly into your super account and remains preserved.

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Is the super co-contribution taxable?

No.

The co-contribution:

• Is not taxed when paid to your super fund.
• Is not included as income in your tax return.
• Remains preserved until you meet a condition of release.

Investment earnings on the amount are taxed in the same way as other super fund earnings.

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Common mistakes when claiming

These are the most common issues:

• Making the contribution after 30 June.
• Salary sacrificing instead of contributing after tax.
• Forgetting to lodge a tax return.
• Failing the 10 percent eligible income test.
• Exceeding the non-concessional contributions cap.

If your income is close to the thresholds, small changes can affect your entitlement. It is worth checking your numbers using the Super Co-Contribution Calculator.

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FAQs

Do I need to apply for the super co-contribution?

No. You do not apply. The ATO automatically assesses your eligibility after you lodge your tax return and pays the amount directly to your super fund if you qualify.

When is the super co-contribution paid?

Most payments are made between November and January after the end of the financial year, once your tax return has been processed.

What happens if I have more than one super fund?

The ATO will generally pay the co-contribution to the fund where you made your personal contribution. If you want it paid to a different fund, you must contact the ATO before lodging your tax return.

Is the co-contribution taxable?

No. The super co-contribution is not taxable when paid to your super fund and is not included as income in your tax return.