How much is the spouse super contribution tax offset?

You receive a tax offset of 18% of the contributions you make to your spouse's super, up to a maximum contribution of $3,000. The maximum offset is $540 ($3,000 × 18%). The offset phases out when your spouse earns between $37,000 and $40,000.

What income qualifies for the spouse super offset?

Your spouse must earn less than $40,000 in total income, including taxable income, reportable fringe benefits and net investment losses. The full offset is available if your spouse earns $37,000 or less.

Can I claim both the spouse offset and the co-contribution?

Yes — these are two separate benefits. You claim the spouse offset on your tax return for contributions you make to your spouse's super. Separately, your spouse may be eligible for the government co-contribution if they make their own after-tax contributions and meet the income test.

Does the contribution count toward my spouse's cap?

Yes — your contribution is a non-concessional contribution for your spouse. It counts toward their non-concessional contributions cap ($120,000 for 2025–26). Check that the contribution does not cause your spouse to exceed their cap.

Where do I claim the spouse super offset?

You claim the offset on your own individual tax return at item T3 (Superannuation contributions on behalf of your spouse). Your super fund will provide a receipt showing the contribution was made, which you should keep for your records.

Spouse Super Contribution Tax Offset Calculator

Contribute to your spouse's super and get up to $540 back as a tax offset. Available when your spouse earns under $40,000. 2025–26 ATO thresholds.

Spouse Income & Your Contribution

Spouse's total income

Taxable income + reportable fringe benefits + net investment losses

$0$37,000 lower$40,000 upper

Full offset available — maximum $540

Your contribution into spouse's super

After-tax contribution from your own funds (not salary sacrifice)

Eligibility Requirements

Spouse income below $40,000 (incl. reportable amounts)

Contribution made from your after-tax income (not salary sacrifice)

Both spouses are Australian residents for tax purposes

Spouse is under 75 at the time of contribution

Spouse's super fund can accept contributions

You are in a genuine couple relationship (married or de facto)

Maximum Tax Offset!

Tax offset you receive

$540

Your contribution

$3,000

Net cost to you

$2,460

Eligible contribution

$3,000

Effective return

18.0%

How It's Calculated

Max eligible contribution$3,000

Eligible contribution$3,000

Offset rate18%

Tax offset$540

How to Use This Calculator

1Enter your spouse's total income (taxable income + reportable amounts)
2Enter the amount you plan to contribute into your spouse's super
3See your tax offset and the optimal contribution to maximise it

What Is the Spouse Super Contribution Offset?

If you contribute to your spouse's superannuation from your after-tax income, you may be entitled to a tax offset of up to $540 per year. The offset is 18% of the contribution, with a maximum eligible contribution of $3,000.

The offset is only available when your spouse's income is below $40,000. It phases out as income rises above $37,000.

This is a tax offset (not a deduction) — it reduces your tax payable dollar-for-dollar. If the offset exceeds your tax, the excess is not refunded.

Key Things to Know

After-tax contributions only: Only non-concessional (after-tax) contributions from your own funds qualify. Salary sacrifice to your own super does not count.
Income definition: Your spouse's income includes taxable income, reportable fringe benefits, reportable employer super and total net investment losses. The cutoff is $40,000.
Tax offset vs deduction: The spouse offset reduces your tax payable directly — it is more valuable than a deduction because it reduces tax dollar for dollar rather than reducing taxable income.
Super caps still apply: Your contribution to your spouse's super counts toward their non-concessional contributions cap ($120,000 for 2025–26). Make sure the contribution does not cause your spouse to exceed their cap.
Age limits: Your spouse must be under 75 at the time of contribution. You must both be Australian residents.

Tips

•Contribute exactly $3,000 if your spouse earns $37,000 or less — this maximises the offset to $540
•Combine with the super co-contribution: if your spouse makes their own after-tax contributions, they may also get up to $500 from the government
•Consider splitting your own concessional super contributions to your spouse — up to 85% of concessional contributions can be split
•The contribution goes directly into super, which grows tax-effectively at 15% — far better than a savings account
•Claim the offset on your own tax return at item T3 (Superannuation contributions on behalf of your spouse)

Frequently Asked Questions