LISTO Calculator: Low Income Super Tax Offset 2026-27 and 2027

What Is LISTO?

Contributions your employer pays into super are taxed at 15% inside the fund. For someone paying little or no income tax, that 15% can be more than the tax on their take-home pay. LISTO fixes this: the government pays an amount equal to 15% of your concessional (before-tax) contributions into your super account, up to a yearly cap. It is paid for you automatically, so there is nothing to claim.

Concessional contributions include your employer’s super guarantee (12% of your pay), salary sacrifice, and personal contributions you claim a tax deduction for. For most low-income employees the super guarantee on their pay is the main part.

Who Is Eligible for LISTO?

The ATO says you must satisfy all of these:

• You or your employer paid concessional contributions, including super guarantee, for the year to a complying super fund.
• Your adjusted taxable income is $37,000 or less (rising to $45,000 from 1 July 2027). The ATO uses your actual or estimated adjusted taxable income.
• You did not hold a temporary resident visa at any time during the income year. New Zealand citizens in Australia are eligible.
• If you lodge a tax return, 10% or more of your total income comes from business and/or employment. If you do not lodge, 10% or more of your total income comes from employment.

Make sure your super fund has your tax file number. Without it the fund cannot accept a LISTO payment. If you are a low-income earner you may also be eligible for the government super co-contribution when you make personal after-tax contributions.

How Much LISTO Do You Get?

The payment is 15% of your concessional contributions, rounded to the cent, to a maximum of $500 (the ATO’s minimum is $10: anything smaller is rounded up to it). The ATO’s own example: a childcare assistant on $32,000 with $3,360 of super guarantee has 15% of $3,360 = $504, which is above the cap, so she receives $500.

At a 12% super guarantee rate, an employee on about $27,778 reaches the full $500. Below that the payment is 1.8% of salary, so someone on $20,000 gets $360.00.

The 1 July 2027 Boost: $37,000 to $45,000, $500 to $810

Treasury and the ATO confirm that from 1 July 2027 the LISTO income threshold increases from $37,000 to $45,000, to match the top of the second income tax bracket, and the maximum payment increases to $810 to account for the rises in the super guarantee rate. The ATO lists the measure as law. Two consequences:

• More people qualify. Workers with income between $37,001 and $45,000 are newly eligible.
• A bigger cap. $810 is exactly 15% of 12% of $45,000, so a full-time worker on $45,000 gets the maximum from super guarantee alone. The official wording changes only the threshold and the cap, so we have assumed the 15% rate and the $10 minimum carry over. Check the ATO if the final detail matters to you.

Worked example, $42,000 salary. Super guarantee is $5,040. In 2026-27 the salary is above $37,000, so there is no LISTO. In 2027-28 the salary is under $45,000, so LISTO is 15% of $5,040 = $756.00, paid into the worker’s super.

How and When LISTO Is Paid

If you lodge a tax return, the ATO pays your LISTO directly into your super fund, based on your return and information from your fund. If you do not lodge, it works out your eligibility using information from your fund and other sources and pays the fund. So lodging your tax return on time helps. If you have reached your preservation age and are retired, you can ask for it to be paid to you through ATO online services. LISTO goes into your super account, not your pay packet, so it shows up as a lift in your super balance.

Related Calculators and Guides

• Superannuation Calculator: check your employer is paying the right super
• Super Co-Contribution: the other low-income super boost
• Salary Sacrifice Calculator: more before-tax super
• Superannuation Guide: rates, caps and how super works
• Working Australians Tax Offset: the other 2027-28 change for lower earners

Frequently Asked Questions