Spouse contribution tax offset

If your spouse earns under $37,000 you can claim up to a $540 tax offset for contributing $3,000 to their super. This calc shows your exact offset.

Built on 2025-26 ATO rates · Last reviewed April 2026

Spouse's assessable income (inc. reportable fringe + employer super)

Offset phases out $37,000 – $40,000

Contribution you're making for them (post-tax)

Only the first $3,000 counts toward the offset

Your tax offset

$540

Maximum offset. Any contribution above $3,000 doesn't give you more offset.

How to claim. Make the contribution before 30 June into your spouse's super account (they must be under 75). Claim the offset in your tax return at item T3 ('Superannuation contributions on behalf of your spouse'). No form lodgement needed — just keep records of the contribution.

Different from contribution splitting. This is a post-tax contribution from you into your spouse's super account — and you get an offset on your tax bill. Contribution splitting (separate rule) is about redirecting up to 85% of your own concessional contributions into your spouse's account after they've been made — no offset, but it helps equalise household balances.

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Where these numbers come from

Keep reading

Spouse contributions and splitting — explained →

General information only — not financial advice. Super decisions are long-term; verify with a licensed adviser.