2025-26 · ATO incentives

Boost your super

Three levers most people miss: the government's free co-contribution, the spouse tax offset, and catch-up contributions that turn unused cap into a tax deduction.

The government co-contribution

Add your own money after tax and, if you earn under $62,488, the government chips in up to $500 — free.

Your income (before tax)

After-tax contribution you'll make

The government adds to your super

Your income is above the $62,488 cut-off — but the two levers below still apply to you. 👇

Spouse contribution

Top up a low-earning partner's super and claim up to $540 off your own tax.

Spouse's income

You contribute

Tax offset for you

$540

comes straight off your tax bill.

Catch-up (carry-forward)

Pre-tax cap is $30,000/yr. Unused cap from the last 5 years can be added on top.

Used this year (incl. SG)

Unused (prior 5 yrs)

Pre-tax headroom you could still use

$19,800

Salary-sacrificing it could save about $2,970 in tax (15% in super vs your 30% rate).

2025-26 figures (ATO). The co-contribution also requires you to be under 71, earn at least 10% from work/business, make an after-tax (non-concessional) contribution, and have a total super balance under the transfer balance cap. The spouse offset needs your spouse's total super balance under the cap and their non-concessional cap not exceeded. Carry-forward needs your total super balance under $500,000 at the prior 30 June. Estimates only — not financial advice.