Local guide: Australia / English. AUD examples only; ATO rules checked 3 October 2026.
Decide how much after-tax money to pay into your spouse’s super if you want the spouse super contribution tax offset. You need two numbers: your spouse’s income for the offset test and the amount you plan to contribute this financial year. The calculator applies the ATO formula only; it cannot confirm eligibility or your tax position.
The offset is worth up to $540 a year. It reduces the tax you pay, not your spouse’s tax, and it phases out as your spouse’s income moves from $37,000 to $40,000. Above a certain contribution, extra dollars build your spouse’s balance but earn no extra offset.
Spouse super contribution tax offset calculator
Enter your spouse’s income for the offset test and the after-tax amount you plan to pay into their super this financial year. The tool shows the offset formula result and the contribution that already reaches the largest offset.
Formula from the ATO: 18% of the lesser of (a) $3,000 minus the amount your spouse’s income is over $37,000 and (b) your spouse contributions for the year. It does not check residency, age, caps or whether you have enough tax payable to use the offset.
This tool runs in your browser. Your entries are not sent or saved. All amounts are in Australian dollars (AUD).
Load example fills hypothetical figures. They are not current rates or recommendations.
Loading the calculator.
How is the spouse super contribution tax offset worked out?
The ATO calculates the offset as 18% of the lesser of two amounts. The first is $3,000 minus the amount by which your spouse’s income is over $37,000. The second is the total you contributed for your spouse during the income year.
So the largest possible offset is 18% × $3,000 = $540. You reach it when you contribute at least $3,000 and your spouse’s income is $37,000 or less. Between $37,000 and $40,000, every extra dollar of spouse income removes one dollar from the $3,000 limit.
Your spouse’s income must be less than $40,000. For this test, the ATO adds three items for the same year: assessable income (ignoring any amount released under the first home super saver scheme), total reportable fringe benefits amounts and total reportable employer super contributions.
That definition matters because salary alone can understate the figure. If your spouse salary sacrifices into super or receives fringe benefits, those reportable amounts sit on their income statement and count toward the $40,000 limit.
What does a hypothetical example look like?
These hypothetical households use made-up round numbers. They show the arithmetic, not typical incomes or a recommended contribution.
Inputs: Example one has a spouse income of $38,000 for the offset test and a planned contribution of $3,000 in AUD.
Formula: income over $37,000 = $38,000 − $37,000 = $1,000. Limit = $3,000 − $1,000 = $2,000. Amount that counts = lesser of $2,000 and $3,000 = $2,000. Offset = 18% × $2,000.
Result: The offset is $360. The last $1,000 of the $3,000 contribution earns no offset, so the offset works out to 12% of the money paid in ($360 ÷ $3,000).
What to check: A $2,000 contribution would produce the same $360 offset. Whether the extra $1,000 is still worth paying depends on your spouse’s retirement savings, not on the tax offset.
Example two keeps the contribution at $3,000 but lowers spouse income to $30,000. Nothing is subtracted from the $3,000 limit, so the offset is 18% × $3,000 = $540. If the contribution were only $1,500, the offset would be 18% × $1,500 = $270.
Example three uses a spouse income of $39,500 and a $1,000 contribution. Income over $37,000 is $2,500, so the limit falls to $500. The offset is 18% × $500 = $90, and $500 of the contribution earns no offset.
| Spouse income for the test | Contribution that counts, at most | Offset |
|---|---|---|
| $37,000 or less | $3,000 | $540 |
| $37,500 | $2,500 | $450 |
| $38,000 | $2,000 | $360 |
| $38,500 | $1,500 | $270 |
| $39,000 | $1,000 | $180 |
| $39,500 | $500 | $90 |
| $40,000 or more | $0 | $0 |
How much should you contribute to get the largest offset?
The contribution that reaches the largest offset is $3,000 minus your spouse’s income over $37,000, and never less than zero. At $37,000 or less that is $3,000; at $38,500 it is $1,500; from $40,000 it is nothing.
Paying exactly that amount gives the full offset available at that income. Paying more is not wrong, but the extra money is simply a non-concessional contribution for your spouse with no further tax offset for you.
The income figure is for the whole financial year, so a mid-year estimate can change. If your spouse’s income may land near $37,000 or $40,000, test both ends in the calculator and decide whether you are comfortable with the lower result.
Which conditions can stop the offset?
The ATO lists conditions that sit outside the income formula. Check each one for the year you contribute; the calculator above only asks whether they apply.
- The money goes to a complying super fund or an approved retirement savings account (RSA) for your spouse, married or de facto.
- You and your spouse are both Australian residents and are not living separately and apart on a permanent basis when you contribute.
- You do not claim the contribution as a tax deduction.
- Your spouse is under 75 when the contribution is made.
- Your spouse does not exceed their non-concessional contributions cap. The ATO lists that cap as $130,000 for 2026–27, up from $120,000 for 2025–26.
- Your spouse’s total super balance is below the general transfer balance cap before the start of the year. The myTax 2026 instructions apply a $2 million test at 30 June 2025 for 2025–26, and the ATO lists the general transfer balance cap as $2.1 million for 2026–27.
Contributions made to satisfy a family law obligation to split super with your spouse do not qualify, according to the myTax instructions. If you had more than one spouse during the year, the combined offset is still limited to $540.
Is splitting your own contributions the same thing?
No. Contribution splitting moves some of your own employer or deductible contributions to your spouse’s account, usually after the year ends and only if your fund allows it. The ATO treats that as a rollover, not a new contribution, so it does not earn the spouse offset.
Splitting also does not reduce what counts toward your own concessional cap. If you are weighing extra concessional contributions for yourself instead, the carry forward concessional contributions guide covers the 2026–27 cap and unused amounts.
When does the spouse offset not fit?
- Your spouse’s income is $40,000 or more. The formula gives nothing, even if the contribution still makes sense for their retirement savings.
- You have little tax to pay. The ATO says most offsets are not refundable and cannot reduce your tax below zero, so check your expected tax before counting on the full figure.
- You may need the money soon. Check with the ATO or your spouse’s fund when contributed money can be accessed before paying in cash you might need for other plans.
- Your spouse has trust, partnership, rental, business or foreign income. myTax asks you to contact the ATO for help working out their assessable income in these cases.
- A cap or balance limit is close. If your spouse is near the non-concessional cap or the transfer balance cap, the offset may be unavailable and excess contributions can create other tax.
How do you claim it at tax time?
You claim the offset in your own tax return. In myTax, complete the spouse details, select other tax offsets when personalising the return, then enter your spouse’s reportable employer super contributions, their assessable income and the total contributions you paid.
myTax then works out the offset amount from those entries. Keep the contribution receipt or fund statement showing the date, amount and that it was a spouse contribution, because the date decides which financial year it belongs to.
How the calculator handles inputs and rounding
The tool converts each amount to cents, applies the ATO formula and rounds the offset to the nearest cent. Spouse income of $40,000 or more returns a $0 offset because the ATO requires income below $40,000.
The table repeats the formula for incomes from $37,000 to $40,000 in $500 steps, using your contribution. It does not cap the contribution, check the non-concessional cap or compare the offset with your tax payable.
Quick decision checklist
- Add your spouse’s assessable income, reportable fringe benefits and reportable employer super contributions for the whole year.
- Work out $3,000 minus any income over $37,000; that is the contribution that reaches the largest offset.
- Confirm residency, living arrangements, age under 75 and both cap tests before paying.
- Make sure your own tax payable is large enough to use the offset you expect.
- Pay the contribution before 30 June and keep the fund’s confirmation for your return.
Sources, scope and editorial note
- ATO: Spouse super contributions. Used for: the 18% formula, eligibility conditions and contribution splitting.
- ATO: Superannuation-related tax offsets. Used for: the $540 maximum, the $37,000 and $40,000 thresholds and the income definition.
- ATO: myTax 2026 Superannuation contributions on behalf of your spouse. Used for: claim steps, the 2025–26 balance test, family law splits and multiple spouses.
- ATO: Contributions caps. Used for: the $130,000 non-concessional cap for 2026–27.
- ATO: Transfer balance cap. Used for: the $2.1 million general transfer balance cap for 2026–27.
- ATO: About tax offsets. Used for: most offsets not being refundable.
Sources checked 3 October 2026. All examples are hypothetical. This guide was prepared with AI assistance and source checking; it has not received professional financial or legal review. It is educational, not tax or super advice, and it does not recommend any fund. Check the current ATO rules and your own records before acting.
