What is the spouse super contribution tax offset?

The spouse contribution tax offset allows you to claim an 18% tax offset on up to $3,000 contributed to your spouse's superannuation, when your spouse's income is $37,000 or below. The maximum offset is $540 (18% of $3,000). The offset phases out when spouse income is between $37,001 and $40,000.

Who counts as a spouse for this offset?

A spouse includes your married partner or a de facto partner (of any gender) who lives with you on a genuine domestic basis. The receiving spouse must be under 75 years old and must not have exceeded their non-concessional contributions cap.

Does the receiving spouse's super balance matter?

Yes. The receiving spouse must have a total super balance below $1.9 million at 30 June of the prior year to be eligible to receive non-concessional contributions. If the contribution causes them to exceed the NCC cap, the tax offset will not apply to the excess.

How do I claim the spouse contribution offset?

You claim the offset in your own tax return (not your spouse's). You'll need a receipt or statement from your spouse's super fund confirming the contribution was received. The contribution must be made to a complying super fund and your spouse must be an Australian resident.

Home › Superannuation › Spouse Contribution

Spouse Super Contribution Calculator

Find out how much tax offset you can claim for contributing to your low-income spouse's superannuation fund.

Spouse's Total Income (2024–25)

Your Contribution to Spouse's Super

Tax Offset Amount

Eligible Contribution

Offset Rate

18%

Eligibility Status

—

Effective Return on Contribution

—

Ad Unit — Leaderboard (728×90)

How the Spouse Contribution Tax Offset Works

If your spouse earns a low income, you can contribute to their super fund and claim an 18% tax offset on contributions up to $3,000. This is a direct reduction in your tax payable — not just a deduction — making it one of the most effective ways to boost a low-income spouse's retirement savings.

Income Thresholds

Spouse income ≤ $37,000: Maximum offset of $540 (18% of $3,000)
Spouse income $37,001–$40,000: Offset phases out — for every $1 over $37,000, the $3,000 eligible contribution reduces by $1
Spouse income > $40,000: No offset available

What Counts as Spouse Income?

Spouse income for this purpose includes taxable income, total reportable fringe benefits, and reportable employer super contributions. It does not include tax-free government payments. If your spouse salary sacrifices, those amounts are added back into their income for this test.

Eligibility Requirements

You and your spouse must be Australian residents
Your spouse must be under 75 years old
Your spouse must not have exceeded their non-concessional contributions cap
The contribution must be made to a complying super fund (not a defined benefit fund in most cases)
You cannot claim the offset for contributions to your own super

Why It's Valuable

At the maximum, you invest $3,000 and receive $540 back as a tax offset — an immediate 18% return before any investment growth. Combined with super's concessional earnings tax environment, this is a very efficient way to build your spouse's retirement savings and equalise super balances between partners.

Ad Unit — In-content (300×250)

Frequently Asked Questions

Can I contribute more than $3,000 to my spouse's super?

Yes, but the tax offset only applies to the first $3,000. Additional contributions go into your spouse's super as non-concessional contributions (subject to their NCC cap and total super balance rules), but you receive no further tax offset. There is no limit on the total contribution itself, only on what qualifies for the offset.

Can both spouses claim the offset for each other?

No. The offset is only available to the contributing spouse, and the receiving spouse must have income below $40,000. In most cases, only one spouse will be eligible at a time. However, if circumstances change from year to year (for example, one partner takes parental leave), the direction of contributions can be reversed.

Is the spouse contribution counted in the spouse's NCC cap?

Yes. Contributions you make to your spouse's super are non-concessional contributions in your spouse's name and count toward their $120,000 NCC cap. If your spouse has already used their NCC cap, the contribution would be an excess contribution subject to penalty tax for them.

What if my spouse is not working at all?

You can still make spouse contributions if your spouse has zero income, provided they are under 75. Their income of $0 is well below the $37,000 threshold, so you would receive the maximum $540 offset on a $3,000 contribution. This is a common strategy for couples where one partner is on parental leave or caring for family members.

Disclaimer: This calculator provides estimates based on 2024–25 spouse contribution tax offset rules. Eligibility depends on your spouse's total income including reportable fringe benefits and reportable employer super contributions. The receiving spouse must not have exceeded their non-concessional contributions cap. This is not financial or tax advice. Consult the ATO or a tax adviser for your specific situation.

Related Calculators

Ad Unit — Bottom (728×90)

Spouse Super Contribution Calculator

How the Spouse Contribution Tax Offset Works

Income Thresholds

What Counts as Spouse Income?

Eligibility Requirements

Why It's Valuable

Frequently Asked Questions

Related Calculators

Co-contribution

Non-Concessional Cap

Balance Projector

Salary Sacrifice

Concessional Cap

Income Tax