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.
If your spouse earns a low income, you can contribute to their super fund on their behalf and receive an 18% tax offset on contributions of up to $3,000 — saving up to $540 in income tax. This strategy builds the lower-earning spouse's super balance while reducing the contributing spouse's tax bill.
| Spouse Income | Your Contribution | Tax Offset (18%) |
|---|---|---|
| $37,000 or less | $3,000 | $540 (maximum) |
| $38,000 | $3,000 | $360 (reduced) |
| $39,000 | $3,000 | $180 (further reduced) |
| $40,000 or more | — | $0 — ineligible |
The offset phases out at $1 for every $18 of spouse income above $37,000, reaching nil at $40,000.
How does the spouse super tax offset work?
If your spouse earns under $40,000, you can contribute up to $3,000 to their super and receive an 18% tax offset — maximum $540. The offset is claimed in your tax return. The contribution goes into the spouse's super account as a non-concessional contribution and does not affect your own contribution caps.
What is the difference between spouse super contributions and splitting?
Spouse contributions (covered here) are new money you contribute to your spouse's fund — you get the 18% tax offset. Contribution splitting is different: it lets you redirect up to 85% of your concessional contributions for the year to your spouse's fund without a tax offset. Both strategies help build the lower-earning spouse's super balance.