Free super money for lower incomes
The co-contribution, LISTO and the spouse offset: who qualifies and how to get them.
Key points
- Put in $1,000 after tax and get $500 if your income is $49,293 or less.
- The co-contribution phases out at $64,293 of total income.
- LISTO refunds up to $500 of super tax if you earn $37,000 or less.
- A $3,000 contribution to a low-earning spouse's super can save you $540 in tax.
- All three are paid automatically once you lodge a tax return.
If you earn under about $64,000, the government will help build your super. There are three main payments: the super co-contribution, the low income super tax offset (LISTO) and the spouse contribution tax offset. Together they can be worth over $1,000 a year, but most people never claim the co-contribution because it needs you to act.
1. The government co-contribution: up to $500
If you make a personal after-tax contribution to your super and don't claim a tax deduction for it, the government adds 50 cents for each dollar, up to $500. For 2026–27 you get the full $500 if your total income is $49,293 or less and you contribute $1,000. The maximum reduces as income rises and stops at $64,293.
| Total income | Contribution needed for the maximum | Co-contribution |
|---|---|---|
| $30,000 | $1,000 | $500 |
| $45,000 | $1,000 | $500 |
| $50,000 | $953 | $476 |
| $55,000 | $620 | $310 |
| $60,000 | $286 | $143 |
| $64,000 | $20 | $10 |
To qualify you must also:
- earn at least 10% of your income from a job or a business
- be under 71 at the end of the financial year, and not hold a temporary visa (with some exceptions)
- lodge a tax return
- have a total super balance under the general transfer balance cap ($2.1 million) at the previous 30 June
You don't apply. The ATO pays it automatically into your super after you lodge your tax return, usually in the following months. "Total income" here is your assessable income plus reportable fringe benefits and reportable employer super contributions, minus business deductions.
The return on $1,000: an instant 50%, before any investment earnings. Few investments come close, so if you can spare it before 30 June, it's worth considering.
2. Low income super tax offset (LISTO): up to $500
Your employer's super contributions are taxed at 15% when they go into your fund. If your adjusted taxable income is $37,000 or less, the ATO refunds that tax into your super: 15% of your concessional contributions, up to $500. It's automatic once you lodge a return (or the ATO has your income details). On a $35,000 salary, 12% super is $4,200; LISTO gives back about $630.
3. Spouse contribution tax offset: up to $540
If your spouse earns $37,000 or less, and you make an after-tax contribution of $3,000 to their super, you can claim a tax offset of up to $540 (18%) on your own tax return. The offset reduces between $37,000 and $40,000 of spouse income. Your spouse must be under 75 and have a total super balance under the transfer balance cap.
Putting it together
A part-time worker earning $36,000 who puts $1,000 of their own money into super could get a $500 co-contribution and about $648 of LISTO. If their partner also contributes $3,000 to their super, the partner gets a $540 tax offset. That's over $1,500 of government money in one year.
How to make a personal contribution
- Find your fund's BPAY or bank details in your fund's app or website.
- Make the payment before 30 June (allow a few business days for it to arrive).
- Don't lodge a "notice of intent to claim a deduction" for it, or it won't count for the co-contribution.
- Lodge your tax return. The ATO does the rest.
Frequently asked questions
How much is the super co-contribution for 2026–27?
Up to $500. You get 50 cents for each dollar of personal after-tax contributions if your total income is $49,293 or less, reducing to nil at $64,293.
Do I need to apply for the co-contribution?
No. The ATO pays it into your super automatically after you lodge your tax return, as long as you're eligible and your fund has your tax file number.
What is LISTO?
The low income super tax offset refunds the 15% tax on your concessional super contributions, up to $500, if your adjusted taxable income is $37,000 or less.
Can I contribute to my partner's super?
Yes. If they earn $37,000 or less, a $3,000 contribution to their super gets you a tax offset of up to $540.
Sources
- ATO: government contributions thresholds
- ATO: government super contributions
- ATO: spouse super contributions
- ATO: superannuation-related tax offsets
More guides
Last reviewed October 2026. This guide is general information only. It isn't financial, tax, credit or legal advice and doesn't consider your circumstances. Rules change, so check the official sources below or speak to a licensed professional before you make a decision.