Up to $540 off your tax 18% of the contribution
Spouse Super Contributions Tax Offset
Put money into your spouse's super and you can claim an offset of up to $540 against your own tax — if their income is under $40,000. It is one of the quietest tax offsets in the system, and it only works while they are the lower earner.
1 Enter your spouse's income2 Enter the contribution3 See the offset
Step 3 · your result
Tax offset you can claim
$0
off the tax you owe
- Contributions that earn the offset
- $0
- Their income
- $0
- Offset stops above
- $0
- What it costs you in super
- $0
Source: Australian Taxation Office — Spouse super contributions, read in full 13 October 2026. General information only, not personal financial advice.
The formula, straight from the ATO
The offset is 18% of the lesser of:
- $3,000 minus the amount by which your spouse's income exceeds $37,000, and
- the contributions you made for them in the income year.
| Spouse's income | Offset on a $3,000 contribution | How it is worked out |
|---|---|---|
| $30,000 | $540 | Full $3,000 × 18% |
| $37,000 | $540 | Taper has not started |
| $38,000 | $360 | $3,000 − $1,000 = $2,000 × 18% |
| $39,000 | $180 | $3,000 − $2,000 = $1,000 × 18% |
| $40,000 or more | $0 | Offset phased out |
The second ATO worked example: Carmel earns $38,000 and Adam contributes $3,000. Carmel is $1,000 over the $37,000 point, so Adam's offset is 18% of $2,000 — $360.
Eligibility, in full
General conditions — the contribution must go to a complying super fund or an approved RSA, both of you must be Australian residents when it is made, you must not be claiming a deduction for it, and you must not be living separately and apart on a permanent basis.
Conditions about your spouse:
- income under $40,000 in the income year the contribution is made,
- they did not exceed their non-concessional contributions cap that year,
- their total super balance was under the general transfer balance cap immediately before the start of the income year, and
- they were under 75 when the contribution was made.
The offset cannot reduce your tax below zero. It is a non-refundable offset — any part you cannot use is lost, so check what you actually owe before assuming the full $540 lands.
Contributing versus splitting
Two different things get mixed up:
| Contribution on their behalf | Splitting your own contributions | |
|---|---|---|
| What happens | New money goes into their super | Money already in your super is rolled over to theirs |
| Whose cap it counts towards | Theirs — non-concessional | Nobody's, it is a rollover |
| Tax offset for you | Up to $540 | None — it is not a contribution |
| When you apply | Any time during the year | After the end of the income year the contributions were made |
If you plan to split contributions you also want to claim a deduction for, give your fund the notice of intent to claim before you apply to split. Your fund has discretion over whether to allow the split at all.
Frequently asked questions
How much is the spouse contribution tax offset?
Up to $540 a year. It is 18% of the smaller of two amounts: $3,000 minus the amount by which your spouse's income exceeds $37,000, and the contributions you actually made for them.
What income does the spouse have to be under?
Below $40,000. Between $37,000 and $40,000 the offset shrinks, and at $40,000 it stops completely. Income here means assessable income (ignoring any first home super saver amount released), plus reportable fringe benefits and reportable employer super contributions.
Whose tax return does the offset go in?
The person who made the contribution claims it, on their own return. The ATO lists it as T3, superannuation contributions on behalf of your spouse.
Do the contributions count towards my spouse’s cap?
Yes. Contributions you make to your spouse's super are treated as their non-concessional contributions, whether or not you are eligible for the offset. You cannot claim a deduction for them.
Can I split my own contributions instead?
You can, and it is a different mechanism. A contributions-splitting arrangement rolls over contributions you have already made to your own fund into your spouse's — it is treated as a rollover, not a new contribution, so it does not count towards their cap and you cannot claim the spouse offset for it. You generally apply to your fund after the end of the income year the contributions were made in.
Is there an age limit?
For 2020–21 and later income years your spouse must be under 75 when the contributions are made. Their total super balance also has to be under the general transfer balance cap immediately before the start of the income year.
Related
- Contributions caps — the non-concessional cap your contribution counts towards
- Super co-contribution — the government top-up for low and middle income earners
- Take-home pay calculator — your own income after tax