Spouse Super Contribution Tax Offset Calculator
Calculate the $540 tax offset for contributing to your low-income spouse’s super. Phases out between $37k and $40k spouse income.
Disclaimer
This calculator provides estimates for general information purposes only. Results should not be relied upon as professional financial, tax, or legal advice. Tax rates and thresholds are based on publicly available ATO data and may change. Always consult a qualified tax agent or financial adviser for advice specific to your circumstances.
Frequently Asked Questions
What is the spouse super contribution tax offset?
Who can be considered a 'spouse' for this offset?
Does the contribution count toward my spouse's caps?
What's the difference between spouse contribution and contribution splitting?
What is Spouse Super Contribution Tax Offset?
A tax offset of up to $540 (18% of contributions up to $3,000) you can claim for contributing to your low-income spouse's super. Phases out between $37,000 and $40,000 of spouse income. The contribution itself counts toward your spouse's non-concessional cap.
How this calculator works
Enter the amount you plan to contribute to your spouse's super and their assessable income. The calculator caps the contribution at $3,000 for offset purposes, then applies the 18% rate. If spouse income is between $37k-$40k, the offset phases out linearly. The result shows your tax saving and effective return on the contribution.
Eligibility Requirements
Both you and your spouse must be Australian residents for tax purposes. Your spouse must be under 75. Your spouse's assessable income (plus reportable fringe benefits + reportable employer super contributions) must be under $40,000. The contribution must be made from your after-tax money to your spouse's complying super fund. Your spouse must NOT have exceeded their non-concessional cap or have a Total Super Balance of $1.9M or more.
How the Phase-Out Works
Spouse income under $37,000: full 18% offset on contributions up to $3,000 (max $540). Income $37,000-$40,000: offset reduces by $1 for every $3 of spouse income above $37k. Income $40,000+: zero offset. Example: spouse income $38,500 → reduction = ($38,500 - $37,000) × 1/3 = $500. Maximum offset becomes $540 - $500 = $40.
Why It Exists
Australia's super system disadvantages low-income earners and people with career breaks (often women caring for children). The spouse contribution offset is one of several measures (along with co-contribution, low-income super tax offset) designed to boost super for low-income workers. It's also a cheap retirement-equalisation tool for couples where one earns much more.
Spouse Contribution vs Contribution Splitting
Spouse contribution = NEW after-tax money from you, going to spouse's super, getting up to $540 offset. Contribution splitting = your concessional contributions (employer SG + salary sacrifice) from the previous financial year, split to your spouse's super (up to 85% of last year's concessional contributions). No tax offset for splitting, but useful for: balancing balances under the TBC, accessing spouse's lower marginal tax rate at retirement, supporting a non-working spouse's super growth.
Combined Strategies
Many couples use BOTH: each year they (1) split last year's concessional contributions to spouse, AND (2) make a $3,000 spouse contribution. Together this can boost the lower-income spouse's super by $25,000+ per year while collecting the $540 tax offset. If spouse can ALSO claim the government Co-Contribution ($500 max), the total benefit reaches $1,040 per year in tax goodies.
Updated for the 2025-26 financial year (1 July 2025 to 30 June 2026).
Official Sources
All calculations are performed in your browser — your data never leaves your device. Results are for general guidance only and should not be considered professional financial advice.
Built and maintained by Konstantin Iakovlev. Data sourced from the ATO and official Australian government sources.