Spouse Super Contribution Calculator Australia (FY 2025-26)

Want to give your partner's retirement savings a boost while scoring a tax offset for yourself? The spouse super contribution is one of the most overlooked but genuinely useful strategies in the Australian tax system. If your spouse or de facto partner earns a low income — or no income at all — you could contribute to their superannuation fund and receive a tax offset of up to $540. Here's everything you need to know for FY 2025-26.

What Is a Spouse Super Contribution?

A spouse super contribution is when you make an after-tax contribution directly into your partner's superannuation account. This isn't a salary sacrifice arrangement — you're contributing money you've already paid tax on, from your own pocket, into their fund.

The Australian Government rewards this behaviour with a tax offset. A tax offset reduces the amount of tax you owe dollar-for-dollar, making it more valuable than a deduction. If you're eligible, you can claim up to 18% of the contributions you make, capped at a maximum offset of $540 per year.

It's a win-win: your partner's super balance grows, and you pay less tax at lodgement time.

How to Calculate Your Spouse Super Tax Offset

The calculation is straightforward. The offset equals 18% of your eligible contributions, up to a maximum contribution of $3,000. So if you contribute $3,000 or more, your maximum offset is:

$3,000 × 18% = $540 tax offset

If you contribute less than $3,000, the offset is simply 18% of whatever you contribute. For example, if you contribute $1,500, your offset is $270.

Income Thresholds — Does Your Spouse Qualify?

The key eligibility condition is your spouse's income. For FY 2025-26:

Spouse's Income	Tax Offset Available
$0 – $37,000	Full offset (up to $540)
$37,001 – $40,000	Partial offset (reduces gradually)
$40,001+	No offset available

"Income" here includes your spouse's taxable income, reportable fringe benefits, reportable employer super contributions, and total net investment losses. It's their full assessable income figure, not just their wage.

In the phase-out range ($37,001–$40,000), the offset reduces by $1 for every $1 of income above $37,000. For example, if your spouse earns $38,500, the maximum offset you can claim is:

Max eligible contribution = $3,000 − ($38,500 − $37,000) = $1,500

Offset = $1,500 × 18% = $270

Who Is Eligible?

To claim the spouse super contribution tax offset, you need to meet all of these conditions:

You are contributing after-tax money (not salary sacrificing) into your spouse's fund
Your spouse's income is below $40,000 for the financial year
Your spouse is under 75 years old at the time of contribution
If your spouse is aged 67–74, they must meet the work test (worked at least 40 hours in a 30-day period during the year) — unless they qualify for the work test exemption
Both you and your spouse are Australian residents
You are not living separately and apart on a permanent basis

Your spouse doesn't need to be legally married to you. De facto partners (including same-sex couples) are fully eligible.

Also note: the offset applies to the contributing spouse (you), not the one receiving the contribution. You claim it on your own tax return.

How Spouse Contributions Interact with the Super Cap

Spouse contributions are classified as non-concessional contributions in your spouse's fund — meaning they come from after-tax money. For FY 2025-26, the non-concessional contributions cap is $120,000 per year.

If your spouse's super balance is already high, you need to be careful. Non-concessional contributions are not allowed if your spouse's total super balance is $1.9 million or more at 30 June of the prior financial year.

The $3,000 you contribute to maximise your $540 offset is a long way from the $120,000 cap, so in most cases this isn't a concern — but it's worth being aware of if you plan to make larger contributions.

Want to understand how contributions tax works inside super? Check out our Superannuation Calculator for a full breakdown.

How to Make a Spouse Super Contribution

The process is simpler than many people expect:

Contact your spouse's superannuation fund and ask for their contribution details (BSB, account number, member number)
Make a bank transfer from your account directly to their super fund — clearly referencing it as a spouse contribution
Keep your bank receipt and any confirmation from the fund
At tax time, claim the offset using Section L of your tax return (question L1 — Spouse super contributions)

Most major super funds (AustralianSuper, Hostplus, Aware Super, REST, etc.) accept spouse contributions easily. Some online portals have a dedicated spouse contribution option.

Is It Worth It? A Practical Example

Let's say you earn $85,000 a year and your partner is on parental leave, earning $15,000 this financial year. You contribute $3,000 into their super fund.

Your tax offset: $3,000 × 18% = $540

Your partner's super balance: grows by $3,000

Net cost to you: $3,000 − $540 = $2,460 out of pocket

Effective return on super contribution: 18% immediate return (before investment growth)

Over time, that $3,000 will compound in your partner's super. If they're in their 30s or 40s, that contribution could be worth significantly more by retirement — especially if their super balance has been lower due to time out of the workforce.

To see how your overall tax position looks, try our Take-Home Pay Calculator or the Income Tax Calculator to estimate your tax liability before and after the offset.

Other Ways to Boost Your Partner's Super

The spouse contribution offset is just one strategy. Depending on your situation, you might also consider:

Government co-contribution: If your partner earns less than $45,400 and makes their own after-tax contributions, the government may match up to $500. See our Super Calculator for details.
Super splitting: Some funds allow you to split up to 85% of your concessional contributions from the previous year into your spouse's account.
Salary sacrifice: If your partner is working part-time, they might benefit from salary sacrificing into their own fund. Our Salary Sacrifice Calculator can show how this affects take-home pay.

Summary

The spouse super contribution is a simple, low-effort strategy that offers a guaranteed 18% return in the form of a tax offset — up to $540 — while growing your partner's retirement nest egg. It's particularly valuable if your spouse has taken time off work for parenting, caring, or study.

To maximise the full $540 offset:

Your spouse's income must be $37,000 or less
Contribute at least $3,000 into their super
Claim offset L1 on your tax return

For broader tax planning, explore our other calculators:

This article is for general informational purposes only and does not constitute financial or tax advice. Tax rules may change — always verify figures with the ATO or a registered tax agent before making decisions. All figures reference FY 2025-26.