Low Income Superannuation Tax Offset (LISTO)

From 1 July 2027 the government is boosting LISTO by increasing the income threshold and payment cap.

Published 13 October 2025

On 13 October 2025, the Australian Government announced from 1 July 2027 the Low Income Superannuation Tax Offset (LISTO) income threshold will increase from $37,000 to $45,000 to match the top of the second income tax bracket. The maximum payment will also increase to $810 to account for recent increases in the Superannuation Guarantee rate.

This measure is not yet law.

More information

Low Income Superannuation Tax Offset (LISTO)External Link
Reforms to support low-income workers and build a stronger super systemExternal Link
Low income super tax offset | Australian Taxation Office

QC105616