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).

Capped at $3,000 for offset purposes
Assessable + reportable fringe benefits + super salary sacrifice
Must be under preservation age or working post-retirement
Total Super Balance — must be under $1.9M cap
Your Tax Offset
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Effective Contribution Cost
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Eligibility Status
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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:

  1. Eligibility threshold. Spouse's total income (assessable income + reportable fringe benefits + reportable employer super contributions) must be below $40,000.
  2. Phase-out band. Full offset if spouse income ≤ $37,000. Phases out linearly to zero between $37,000 and $40,000.
  3. 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.

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