Work out the tax offset you can claim for contributing to your spouse's super, and how much to contribute to get the most from it.
Key facts
- If you contribute to your spouse's super from after-tax money, you can claim a tax offset of 18% of up to $3,000: a maximum of $540 a year.
- The full offset applies when your spouse's income is $37,000 or less. It reduces by 18 cents for every dollar over that and is nil at $40,000.
- Your spouse's income for this test is their assessable income plus reportable fringe benefits and reportable employer super contributions.
- Your spouse must be under 75, must not have exceeded their non-concessional contributions cap ($130,000 in 2026–27), and their total super balance must be under the transfer balance cap ($2,100,000 at 30 June before the year).
- You must both be Australian residents and not living separately; the contribution counts as your spouse's non-concessional contribution and you can't claim a deduction for it.
Maximum offset by your spouse's income
| Spouse's income | Contribution that counts | Maximum offset |
|---|---|---|
| $0 | $3,000 | $540.00 |
| $20,000 | $3,000 | $540.00 |
| $37,000 | $3,000 | $540.00 |
| $37,500 | $2,500 | $450.00 |
| $38,000 | $2,000 | $360.00 |
| $38,500 | $1,500 | $270.00 |
| $39,000 | $1,000 | $180.00 |
| $39,500 | $500 | $90.00 |
| $40,000 | — | $0.00 |
ATO examples
Robert earns $19,000 and Judy contributes $3,500 to his super: Judy's offset is $540.00 (18% of $3,000). Carmel earns $38,000 and Adam contributes $3,000: Adam's offset is $360.00 (18% of $2,000).
Common questions
How much is the spouse super contribution tax offset?
18% of the lesser of your contributions and $3,000 (reduced by your spouse's income over $37,000). The most you can get is $540.
What income limit applies to my spouse?
Their income must be under $40,000. Between $37,000 and $40,000 the offset phases out: at $38,000 it's $360.00, as in the ATO's example.
Can I split my contributions instead?
Yes, contribution splitting is a separate option: you can ask your fund to roll over some of your concessional contributions to your spouse's account after the year ends. Split amounts don't qualify for the spouse tax offset.
How do I claim the offset?
Make the contribution to your spouse's super fund (most funds have a spouse contribution form), then claim the offset in your tax return for that income year.
See also the super co-contribution calculator, super rates and thresholds and the salary sacrifice calculator.
Source: ATO, spouse super contributions; caps from the ATO's key super rates and thresholds. Checked 22 October 2026.