Calculate the tax offset you receive for contributing to your spouse's super fund. Up to $540 offset when your spouse earns under $37,000 (2025–26).
| Item | Value |
|---|
If you contribute to your eligible spouse's super fund, you may receive an 18% tax offset on contributions up to $3,000.
Maximum offset: $3,000 × 18% = $540
| Spouse income | Eligible contribution | Max offset |
|---|---|---|
| $37,000 or under | Up to $3,000 | $540 |
| $37,001 – $40,000 | Reduces (phase-out) | $0–$540 |
| Over $40,000 | Not eligible | $0 |
You and your spouse must be Australian residents, and your spouse must be under 75 years old. Spouse includes de facto partners. The contribution must be made to a complying super fund and be a non-concessional contribution.