Super Spouse Tax Offset Calculator AU 2027

Calculate AU super spouse contribution tax offset 2027 — up to $540 tax credit for contributing to low-income spouse's super (under $40k income).

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Spouse Offset Rules

Contributing spouse claims tax offset (not deduction) of 18% on up to $3,000 contributed to spouse's super. Maximum $540 offset. Spouse income must be < $40,000.

Income Tapering

Spouse income $0-$37,000: full 18% offset on contribution. $37,000-$40,000: tapered. Above $40,000: no offset. Use lowest-income spouse for max benefit.

Best for Single-Earner Couples

Husband earning $120k contributes $3,000 to non-working wife's super = $540 tax cut. Doubles in compound growth over years. Common strategy for SAHM households.

Spouse Contribution Splitting

Different from this — splitting transfers 85% of YOUR previous year concessional super to spouse's super. Useful for spouse balance equalization for pension cap.

Source: ato.gov.au super spouse contribution offset rules. Last updated: May 2026.