From 1 July 2027 the low income super tax offset (LISTO) income limit rises from $37,000 to $45,000 and the maximum yearly payment from $500 to $810. The ATO lists the measure as law.
Key facts
| What changed | Before | Now |
|---|---|---|
| Income limit | $37,000 | $45,000 |
| Maximum payment | $500 | $810 |
| Starts | — | 1 July 2027 |
| Legislation | — | Royal Assent 13 March 2026 |
What LISTO does
LISTO is a government payment into the super fund of a low-income earner. It is 15% of the before-tax contributions paid for you, up to a yearly cap, so a low earner does not pay more tax on those contributions than on take-home pay. You do not apply, but your fund needs your tax file number.
What is changing
Treasury says the income threshold will match the top of the second income tax bracket, and the maximum rises to reflect the higher super guarantee rate. Workers with income between $37,001 and $45,000 become eligible for the first time, and those already eligible can receive a larger maximum.
See what you would get now and from 2027 with the LISTO calculator, and the full rules in the superannuation guide.