Spouse Super Contribution
A contribution made to your spouse's super fund that may entitle you to a tax offset of up to $540.
A spouse super contribution is a non-concessional contribution you make into your spouse's super fund using your after-tax money. If your spouse earns less than $40,000 in total income (including assessable income, reportable fringe benefits, and reportable super contributions), you may be entitled to a tax offset of up to $540 (18% of contributions up to $3,000). The offset phases out between $37,000 and $40,000 of spouse income.
The contribution counts towards your spouse's non-concessional contributions cap ($130,000 per year for 2026-27, up from $120,000 in 2025-26), so check that they have available cap space before contributing. Your spouse must be under 75 years old at the time of the contribution. There is no work test requirement for the receiving spouse if they are under 75.
Spouse contributions are particularly useful for couples where one partner is not working or earning a low income (e.g., a stay-at-home parent). Beyond the immediate tax offset, the strategy helps build the lower-earning spouse's super balance, which improves the couple's overall retirement savings and allows both partners to use their individual transfer balance cap ($2.1 million each) in retirement. It can also reduce the risk of one partner's super exceeding caps and thresholds.
How it works
A spouse contribution is an after-tax non-concessional contribution you make into your spouse's super fund rather than your own. If your spouse's total income is under $40,000 for the year, you may be entitled to a tax offset of up to $540 — 18% of contributions up to $3,000 — claimed on your own tax return, with the full offset only available while their income stays under $37,000 and phasing out as it rises toward $40,000.
The contribution counts toward the receiving spouse's non-concessional contributions cap, which is $130,000 for 2026-27, not the contributing partner's cap — so it's worth checking your spouse's available cap room before making a large contribution. There's no work test for the receiving spouse as long as they're under 75 at the time of the contribution.
The strategy is most commonly used when one partner is on parental leave or earning much less than the other, and its value goes beyond the immediate $540 offset: it builds the lower-earning partner's super balance and, over time, gives both partners full use of their own $2.1 million transfer balance cap in retirement, rather than leaving one partner's super comparatively small.
Example: claiming the maximum spouse contribution offset
One partner earns $150,000 and the other earns $20,000, well under the $37,000 point where the offset starts phasing out. The higher earner contributes $3,000 after-tax into the lower earner's super fund and, because the receiving spouse's income is under $37,000, can claim the full 18% offset — $540 — against their own tax bill for the year.
If the receiving spouse's income were instead $38,500, sitting inside the $37,000–$40,000 phase-out band, the available offset would be reduced proportionally rather than the full $540, even for the same $3,000 contribution.
Calculate it yourself
Open calculator →Related Terms
Non-Concessional Contributions
After-tax super contributions that are not taxed inside the fund, with an annual cap of $130,000 (2026-27).
Tax Offset (Rebate)
A direct reduction in the amount of tax you owe, different from a deduction which reduces taxable income.
Superannuation Guarantee (SG)
The compulsory minimum percentage of an employee's qualifying earnings (formerly ordinary time earnings) employers must contribute to their super fund.
Total Superannuation Balance
The total value of all your super interests across all funds, used to determine eligibility for various super concessions.
Super Co-contribution
A government contribution of up to $500 matched to personal after-tax super contributions for low-income earners.