Spouse Super Contribution Calculator
Calculate your spouse super contribution tax offset for 2025-26. Get up to $540 tax offset while boosting your spouse's retirement savings.
Up to $540
Maximum tax offset available
Instant Results
Calculate your offset in seconds
Couples Strategy
Balance retirement savings together
2025-26 Updated
Latest ATO rates and thresholds
How the Spouse Super Contribution Tax Offset Works
Eligibility Requirements
- Your spouse earns less than $40,000 per year
- They're under 75 years old at contribution time
- Total super balance under $2 million
- Both Australian residents when contributing
Tax Offset Calculation
If spouse earns ≤ $37,000:
18% of contribution (max $540)
If spouse earns $37,000-$40,000:
Offset reduces by $1 for every $1 over $37,000
If spouse earns ≥ $40,000:
No tax offset available
Spouse Super Contribution Tax Offset Calculator
Your spouse's total assessable income for the financial year
Amount you contributed to your spouse's super fund
Eligibility Criteria
Spouse Contribution Tax Offset Comparison
Compare different scenarios to see how spouse income and contribution amounts affect your tax offset. All scenarios assume eligibility criteria are met.
| Spouse Income | Your Contribution | Tax Offset | Effective Return |
|---|---|---|---|
| $30,000 | $1,000 | $180 | 18.0% |
| $30,000 | $2,000 | $360 | 18.0% |
| $30,000 | $3,000 | $540 | 18.0% |
| $35,000 | $1,000 | $180 | 18.0% |
| $35,000 | $2,000 | $360 | 18.0% |
| $35,000 | $3,000 | $540 | 18.0% |
| $38,000 | $1,000 | $180 | 18.0% |
| $38,000 | $2,000 | $360 | 18.0% |
| $38,000 | $3,000 | $360 | 12.0% |
Key Insights
- • Maximum offset of $540 when spouse earns ≤$37,000
- • Offset reduces as spouse income increases above $37,000
- • No offset available when spouse earns ≥$40,000
- • Higher contributions don't always mean higher offsets
Planning Tips
- • Consider timing of spouse's income and contributions
- • Maximum benefit at $3,000 contribution when eligible
- • Combine with other super strategies for best results
- • Review annually as circumstances change
Understanding Spouse Super Contributions
Learn how spouse super contributions can benefit your family's retirement planning and tax situation.
How the Spouse Super Tax Offset Works
The government provides an 18% tax offset on contributions you make to your spouse's super fund
The maximum offset is $540 per year (18% of $3,000)
Your spouse's income must be under $40,000 for you to be eligible
The $3,000 contribution base reduces by $1 for every $1 over $37,000 (reducing your offset by 18 cents per dollar)
Calculation Example
If your spouse earns $35,000 and you contribute $2,000:
• Your spouse's income is under $37,000, so max offset applies
• 18% of $2,000 = $360 tax offset
• You save $360 on your tax bill while boosting spouse's super by $2,000
Benefits Beyond Tax Savings
Helps balance super between partners for retirement planning
Particularly beneficial if one spouse has career breaks
Increases total household super for better retirement outcomes
Can help both spouses access super tax benefits in retirement
Important Considerations
Contributions must be non-concessional (after-tax) contributions
Your spouse must be under 75 years old
Both spouses must be Australian residents
Spouse's super balance must be under $2 million
Consider overall contribution caps and strategies
Frequently Asked Questions About Spouse Super Contributions
Common questions about the spouse contribution tax offset and eligibility
Official ATO Information
For official rules, thresholds, and eligibility criteria, refer to the Australian Taxation Office.
View ATO Spouse Super Contribution GuidelinesRelated Articles
Spouse Super Contributions Explained
Full guide to the spouse contribution tax offset including eligibility, calculation, and strategy.
Spouse Super Tax Offset: How to Claim It
Step-by-step instructions for claiming the $540 tax offset in your tax return.
Spouse Super Contribution Eligibility Checklist
Complete checklist of requirements including income thresholds and age limits.
Spouse Super vs Contribution Splitting
Key differences between the two strategies and when each one makes more sense.
Contribution Splitting Explained
How the 85% rule works and when splitting can complement spouse contributions.
Spouse Super Contribution Calculator Guide
How to use this calculator and interpret your results.
General Information Only
This calculator provides general information only and does not constitute personal financial advice. Results are estimates based on the inputs provided and current ATO rates. Your actual tax obligations may differ. Please consult a licensed financial adviser before making any financial decisions.
The $540 tax offset helps. But is the gap between your super balances costing you more than you realise?
When one partner's super falls behind, the impact compounds over time. Let's look at how you're both tracking.
Meet Alan O'Reilly — a licensed financial adviser helping Australian couples build their super together, with strategies that work for both partners.