Super Spouse Contribution Tax Offset Calculator
If your spouse earns less than $40,000/year, you can claim a tax offset of up to $540 by making a non-concessional super contribution of $3,000 to their fund. Calculate your offset based on your spouse's assessable income (ATO 2025-26 rules).
What Is the Spouse Super Contribution Tax Offset?
The spouse super contribution tax offset is an Australian tax incentive that rewards higher-earning partners for contributing to their lower-earning spouse's superannuation account. Per ATO superannuation tax offsets, the maximum offset is $540 — calculated as 18% of the lesser of $3,000 or your spouse-contribution amount.
How the Offset Is Calculated
Two-step calculation per ATO rules:
- Eligibility threshold. Spouse's total income (assessable income + reportable fringe benefits + reportable employer super contributions) must be below $40,000.
- Phase-out band. Full offset if spouse income ≤ $37,000. Phases out linearly to zero between $37,000 and $40,000.
- Offset = 18% × min($3,000, contribution) × (1 − (income − $37,000) / $3,000)
Example: spouse earns $38,500, you contribute $3,000. Offset = 18% × $3,000 × (1 − 1500/3000) = $270.
Eligibility Rules — Eight Criteria
Per ATO and Income Tax Assessment Act 1997 §290-230, ALL must be true:
- You and your spouse are Australian tax residents
- Spouse's total income < $40,000
- Contribution is to a complying super fund
- Spouse is under age 75
- If spouse is 67+, they must meet the work test (40 hours in 30 consecutive days)
- Spouse's Total Super Balance (TSB) at 30 June was under the $1.9M cap (2025-26)
- Spouse hasn't exceeded their non-concessional contribution cap ($120,000/year or up to $360,000 over 3 years via bring-forward rule)
- Contribution is non-concessional (after-tax) — not a salary-sacrifice or employer contribution
Spouse Contribution Splitting vs Spouse Contribution
Don't confuse two distinct strategies. Spouse contribution (this tool) = you make an after-tax contribution to your spouse's fund; you claim the offset. Contribution splitting = your fund transfers up to 85% of your last year's concessional contributions to your spouse's fund — no tax offset, but useful for balancing super and Total Super Balance for transfer balance cap purposes. Both can be used in the same financial year.
Why Use This Strategy?
Three benefits beyond the $540 offset:
- Balance equalisation — keeps both spouses below the Total Super Balance threshold ($1.9M 2025-26) which restricts further non-concessional contributions and the bring-forward rule.
- Transfer Balance Cap optimisation — both partners can have their own pension cap ($1.9M each 2025-26), maximising tax-free pension drawdowns.
- Estate planning — superannuation passes to spouse tax-free; balanced accounts simplify withdrawals.
Sources: ATO super contributions and tax offsets (ato.gov.au), Income Tax Assessment Act 1997 §290, ATO QC 23257. Last updated 2026-05.
Frequently Asked Questions
How much is the spouse super tax offset?
Maximum $540 per year (18% of $3,000). Calculated as 18% × min(contribution, $3,000) × phase-out factor. Phase-out applies if spouse income is between $37,000 and $40,000.
Whats my spouses income limit?
Spouse total income must be below $40,000. Total income includes assessable income + reportable fringe benefits + reportable employer super contributions (e.g. salary sacrifice). Full offset if under $37,000, phasing out to zero at $40,000.
Is this contribution a tax deduction or offset?
Tax offset, not deduction. The $540 reduces your tax payable directly (not your taxable income). Non-refundable — can reduce tax to $0 but not generate a refund larger than tax owed.
Does my spouse need to meet the work test?
Only if spouse is age 67+. Under 67, no work test required. From age 67-74, spouse must work 40 hours in 30 consecutive days during the financial year for super contributions to be accepted.
Whats the Total Super Balance limit?
For 2025-26, your spouses TSB must be under $1.9M at 30 June of the previous year. If equal to or above $1.9M, no non-concessional contributions (including spouse contributions) can be accepted.
Can I split this with contribution splitting?
Yes — the spouse contribution offset (after-tax contribution to spouse fund) and contribution splitting (transferring up to 85% of your concessional contributions to spouse) are separate strategies. Both can be used in the same financial year.