1 July 2025 to 30 June 2026

2025–26 Superannuation co-contribution report.

Published 17 September 2026

Report from the Commissioner of Taxation under subsection 54(2) of the Superannuation (Government Co-contribution for Low Income Earners) Act 2003 and related regulations on the working of the Act during the period 1 July 2025 to 30 June 2026.

Entitlements of government co-contributions
Total number of beneficiaries of government co-contributions	340,118
The total amount of government co-contributions made	$108,933,000
The total amount of Government co-contributions recovered	$782,000

Notes:

This report includes entitlements determined during the 1 July 2025 to 30 June 2026 financial year.

A determination of entitlement occurs once both an individual’s eligibility and the amount of their entitlement have been established.
Each beneficiary is only counted once regardless of the number of entitlements received for the financial year.
The total amount recovered includes all amounts overpaid as a result of a subsequent amendment to an individual’s income tax assessment or a change to the superannuation contributions reported for that individual.
Both the total amount of government co-contributions determined and the total amount recovered are rounded up to the next whole $1,000.

The number of beneficiaries with total income for government co-contribution purposes in each of the following total income ranges
Total Income Range	Beneficiaries relating to 2022–23 and Earlier	Beneficiaries relating to 2023–24	Beneficiaries relating to 2024–25	Beneficiaries determined in 2025–26
Under $0	174	361	1,754	2,289
$0 to $999	272	292	2,445	3,009
$1,000 to $1,999	236	222	1,812	2,270
$2,000 to $2,999	238	219	1,760	2,217
$3,000 to $3,999	203	226	1,969	2,398
$4,000 to $4,999	174	219	2,080	2,473
$5,000 to $5,999	194	218	2,152	2,564
$6,000 to $6,999	185	209	2,339	2,733
$7,000 to $7,999	165	223	2,327	2,715
$8,000 to $8,999	185	183	2,471	2,839
$9,000 to $9,999	181	209	2,500	2,890
$10,000 to $10,999	143	181	2,745	3,069
$11,000 to $11,999	165	193	2,755	3,113
$12,000 to $12,999	155	222	3,002	3,379
$13,000 to $13,999	160	208	3,141	3,509
$14,000 to $14,999	139	211	3,079	3,429
$15,000 to $15,999	182	256	3,522	3,960
$16,000 to $16,999	195	215	3,558	3,968
$17,000 to $17,999	208	243	3,778	4,229
$18,000 to $18,999	222	305	4,447	4,974
$19,000 to $19,999	176	254	4,092	4,522
$20,000 to $20,999	252	385	4,970	5,607
$21,000 to $21,999	228	381	4,773	5,382
$22,000 to $22,999	251	428	5,436	6,115
$23,000 to $23,999	220	310	5,265	5,795
$24,000 to $24,999	222	323	5,078	5,623
$25,000 to $25,999	209	351	5,169	5,729
$26,000 to $26,999	189	331	5,277	5,797
$27,000 to $27,999	215	295	5,387	5,897
$28,000 to $28,999	223	300	5,482	6,005
$29,000 to $29,999	204	305	5,604	6,113
$30,000 to $30,999	214	342	5,760	6,316
$31,000 to $31,999	218	321	5,886	6,425
$32,000 to $32,999	226	307	5,819	6,352
$33,000 to $33,999	205	337	5,878	6,420
$34,000 to $34,999	245	331	5,960	6,536
$35,000 to $35,999	216	321	6,140	6,677
$36,000 to $36,999	192	308	6,198	6,698
$37,000 to $37,999	185	336	6,262	6,783
$38,000 to $38,999	240	331	6,168	6,739
$39,000 to $39,999	206	423	6,310	6,939
$40,000 to $40,999	204	341	6,503	7,048
$41,000 to $41,999	208	387	6,374	6,969
$42,000 to $42,999	240	356	6,592	7,188
$43,000 to $43,999	227	363	6,652	7,242
$44,000 to $44,999	241	380	6,941	7,562
$45,000 to $45,999	289	500	7,530	8,319
$46,000 to $46,999	222	410	6,891	7,523
$47,000 to $47,999	242	373	6,571	7,186
$48,000 to $48,999	245	417	6,773	7,435
$49,000 to $49,999	223	414	6,871	7,508
$50,000 to $50,999	242	428	6,899	7,569
$51,000 to $51,999	202	415	6,944	7,561
$52,000 to $52,999	226	369	7,019	7,614
$53,000 to $53,999	224	404	6,823	7,451
$54,000 to $54,999	191	393	6,922	7,506
$55,000 to $55,999	151	382	6,823	7,356
$56,000 to $56,999	134	356	6,632	7,122
$57,000 to $57,999	20	434	6,679	7,133
$58,000 to $58,999	16	199	6,617	6,832
$59,000 to $59,999	18	0	6,657	6,675
$60,000 to $60,999	12	0	2,798	2,810
$61,000 to $61,999	12	0	0	12
Total	12,101	18,956	309,061	340,118

Note:

The low number of beneficiaries in total income ranges above $58,999 are as a result of higher total income thresholds in prior years.

The number of beneficiaries whose spouse's taxable income fell within each of the following ranges
Spouse Taxable Income Range	Number of spouses determined 2022–23 and earlier	Number of spouses determined 2023–24	Number of spouses determined 2024–25	Number of spouses determined 2025–26
Under $0	56	182	1,082	1,320
$0 to $4,999	240	487	6,240	6,967
$5,000 to $9,999	88	243	3,678	4,009
$10,000 to $14,999	129	248	4,232	4,609
$15,000 to $19,999	157	370	5,903	6,430
$20,000 to $24,999	227	551	7,046	7,824
$25,000 to $29,999	158	378	5,679	6,215
$30,000 to $34,999	173	370	5,655	6,198
$35,000 to $39,999	176	418	5,441	6,035
$40,000 to $44,999	197	390	5,627	6,214
$45,000 to $49,999	177	451	5,813	6,441
$50,000 to $54,999	167	363	5,356	5,886
$55,000 to $59,999	132	341	5,236	5,709
$60,000 to $64,999	134	286	5,171	5,591
$65,000 to $69,999	134	280	4,979	5,393
$70,000 to $74,999	136	245	4,917	5,298
$75,000 to $79,999	121	281	4,791	5,193
$80,000 to $84,999	120	261	4,566	4,947
$85,000 to $89,999	110	215	4,416	4,741
$90,000 to $94,999	115	228	4,346	4,689
$95,000 to $99,999	134	197	4,064	4,395
$100,000 and above	1,479	3,823	63,113	68,415
Total	4,560	10,608	167,351	182,519

The number of beneficiaries who did not have a spouse at the end of the financial year

140,541

The number of beneficiaries whose spouse's taxable income was not able to be determined

17,058

QC25777