Spouse Super Contribution Tax Offset Calculator 2025-26
Calculate the tax offset you can claim for contributing to your low-income spouse's super. Get up to $540 back per year when your spouse earns under $40,000.
Assessable income + reportable fringe benefits + reportable super contributions.
The after-tax amount you will contribute to your spouse's super fund.
Enter your spouse's income and contribution amount to calculate the tax offset.
Frequently Asked Questions
What is the spouse super contribution tax offset?
It's a tax offset of up to $540 per year that you can claim when you make after-tax contributions to your spouse's super fund. The offset is 18% of your contribution, up to a maximum eligible contribution of $3,000.
Who is eligible for the spouse super tax offset?
You can claim the offset if your spouse's assessable income plus reportable fringe benefits plus reportable super contributions is less than $40,000. Both married and de facto couples are eligible. Your spouse must be under 75 years old.
How much can I get back from the spouse super tax offset?
The maximum tax offset is $540, which you receive when you contribute at least $3,000 and your spouse earns $37,000 or less. The offset reduces to zero as your spouse's income approaches $40,000.
How is the spouse's income calculated for eligibility?
The income test uses your spouse's total of: assessable income + reportable fringe benefits + reportable employer super contributions. This is broader than just their salary — it includes investment income, rental income, and other assessable amounts.
Can I contribute more than $3,000 to my spouse's super?
Yes, you can contribute more, but only the first $3,000 (or reduced amount if spouse earns over $37,000) counts towards the tax offset. Additional contributions still go into your spouse's super and count towards their non-concessional contributions cap.
Is the contribution concessional or non-concessional?
Spouse contributions you make count as non-concessional (after-tax) contributions for your spouse. They count towards your spouse's non-concessional contributions cap of $120,000 per year (2025-26). The tax offset is claimed in your tax return.
When do I claim the spouse super tax offset?
You claim it when you lodge your income tax return for the financial year in which you made the contribution. The offset reduces your tax payable — if you don't have enough tax liability, the unused offset is not refundable.
Does my own income affect eligibility for the offset?
No. Your income does not affect your eligibility for the spouse super contribution tax offset. The eligibility test is based solely on your spouse's income (assessable income + reportable fringe benefits + reportable super contributions).
Tax Accuracy & Sources
This calculator uses 2025-26 ATO spouse super contribution tax offset rules. The offset is non-refundable — it can only reduce your tax to zero. It does not account for the non-concessional contributions cap or other super contribution limits.
Uses 2025-26 ATO rates.