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Contribute to your spouse's super and get up to $540 back as a tax offset. Available when your spouse earns under $40,000. 2026–27 ATO thresholds.
Assessable income + reportable fringe benefits + reportable employer super contributions
Full offset available — maximum $540
After-tax contribution from your own funds (not salary sacrifice)
Tax offset you receive
$540
Your contribution
$3,000
Net cost to you
$2,460
Eligible contribution
$3,000
Effective return
18.0%
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)
This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.
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.
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.
Your spouse must earn less than $40,000 in total income, including assessable income, reportable fringe benefits and reportable employer super contributions. The full offset is available if your spouse earns $37,000 or less.
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.
Yes — your contribution is a non-concessional contribution for your spouse. It counts toward their non-concessional contributions cap ($130,000 for 2026–27). Check that the contribution does not cause your spouse to exceed their cap.
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, and it is the record the ATO looks for if the offset is queried.
Estimates only. Not financial or tax advice. Full disclaimer for your rights and our limitations of liability.
This calculator exists to show you the arithmetic. It applies published Australian rates, thresholds and formulas to the numbers you enter and shows the working, so you can check it. That is all it does — it produces a number and describes what the number is. It does not recommend anything and it holds no opinion about any financial product.
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This calculator is not intended to be relied on for the purposes of making a decision in relation to a financial product. Before you make a financial decision, consider obtaining advice from someone who holds an Australian Financial Services Licence. We do not, and we cannot advise you.