Super Co-Contribution Eligibility 2025–26: Am I Eligible?

Quick answer

You may be eligible for the super co-contribution in 2025–26 if:

• Your total income is below $62,488
• At least 10 percent of your income comes from employment or business
• You make a personal after-tax super contribution
• You are under 71 at 30 June 2026
• You lodge your tax return
• Your total super balance is below the general transfer balance cap at 30 June 2025

If you meet all conditions, the government may contribute up to $500 to your super.

For a full overview of how the scheme works, see Superannuation Co-Contribution Explained.

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Prefer a quick explanation?

I explain the eligibility rules in this short video:

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1. You must make a personal after-tax contribution

To qualify, you must contribute your own money to super from your take home pay.

This must be a personal non-concessional contribution.

It does not include:

• Salary sacrifice contributions
• Employer super guarantee contributions
• Personal contributions claimed as a tax deduction

Your contribution must reach your super fund by 30 June 2026 to count for the 2025–26 financial year.

If you are unsure how much to contribute to receive the maximum benefit, you can use the Super Co-Contribution Calculator.

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2. You must pass the income threshold test

For 2025–26:

• Lower threshold: $47,488
• Upper threshold: $62,488

If your total income is $62,488 or more, you are not eligible.

If your income is at or below $47,488 and you contribute $1,000 after tax, you may receive the full $500.

Between the thresholds, your maximum entitlement reduces under the taper rules.

For the detailed numbers, see Super Co-Contribution Thresholds.

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What counts as total income?

For super co-contribution income calculation purposes, total income generally includes:

• Assessable income
• Reportable fringe benefits
• Reportable employer super contributions, reduced by excess concessional contributions

It is reduced by:

• Assessable First Home Super Saver released amounts
• Allowable business deductions

This definition can differ slightly from the taxable income you see on your return, which is why some people are caught off guard.

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3. You must pass the 10 percent eligible income test

At least 10 percent of your total income must come from:

• Employment activities, or
• Carrying on a business

Eligible income includes:

• Salary and wages
• Director fees
• Business income as a sole trader or partner

The following do not count:

• Rent
• Dividends
• Interest
• Trust distributions
• Non-business partnership distributions

If 100 percent of your income comes from investments, you will not qualify.

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4. You must meet the additional conditions

To be eligible, you must also:

• Be under 71 years old at the end of the financial year
• Lodge your tax return for 2025–26
• Have a total super balance below the general transfer balance cap at 30 June 2025
• Not exceed your non-concessional contributions cap
• Not hold a temporary visa during the financial year unless an exception applies

All eligibility checks are performed automatically by the ATO after you lodge your return.

You do not apply separately.

For full scheme details, see Superannuation Co-Contribution Explained.

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Common eligibility mistakes

These are the most common reasons people miss out:

• Contributing via salary sacrifice instead of after-tax
• Earning mostly investment income and failing the 10 percent test
• Missing the 30 June contribution deadline
• Forgetting to lodge a tax return
• 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 carefully using the Super Co-Contribution Calculator.

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What happens if you are eligible?

Once you lodge your tax return:

• The ATO calculates your entitlement
• The amount is paid directly to your super fund
• Most payments are made between November and January

The payment is not taxable and remains preserved in super until you meet a condition of release.

For timing details, see How to Claim the Super Co-Contribution.

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FAQs

Who is eligible for the super co-contribution in 2025–26?

To be eligible in 2025–26, you must make a personal after-tax contribution, have total income below $62,488, earn at least 10 percent of your income from employment or business, be under 71 at year end, lodge your tax return, and meet the total super balance and contribution cap conditions.

What income counts for the super co-contribution test?

Total income generally includes assessable income, reportable fringe benefits, and reportable employer super contributions reduced by excess concessional contributions, minus assessable FHSS released amounts and allowable business deductions.

Does investment income qualify for the 10 percent test?

No. Income such as rent, dividends, trust distributions and interest does not count as eligible income for the 10 percent employment or business income test.

Do I need to apply for the co-contribution?

No. The ATO automatically assesses eligibility after you lodge your tax return and pays the amount directly to your super fund if you qualify.