Who qualifies for the spouse super contribution tax offset in 2025-26?

To qualify: you must contribute after-tax money into your spouse's super; your spouse must be under 75, an Australian resident, and not permanently separated from you; your spouse's total income (assessable income plus reportable fringe benefits plus reportable employer super contributions) must be below $40,000; and your spouse's total super balance must be below $2.0 million at the previous 30 June. Your spouse must also have room in their non-concessional contributions cap.

Is the spouse super contribution tax offset the same as the government co-contribution?

No — they are completely separate incentives. The spouse super contribution offset is claimed by the higher-income spouse when they contribute after-tax money to their spouse's super. The government co-contribution applies when the low-income spouse makes their own personal after-tax contribution into their own super (up to $1,000), and the government contributes up to $500 matching. These can be used in the same year if conditions are met, but they involve different contributions and different processes.

Can I claim the spouse super offset if my spouse earns $39,000?

Yes, but the offset will be reduced. The full $540 offset requires spouse income of $37,000 or less. Between $37,001 and $40,000, the eligible contribution (and therefore the offset) phases out. At $39,000 income, the eligible contribution reduces to $1,000 (from $3,000), meaning the maximum offset is $180 (18% × $1,000). Above $40,000, no offset is available at all.

Where do I claim the spouse super contribution offset in my tax return?

In myTax, complete the Spouse details section first, then navigate to the spouse super contributions section (Item D13 or T3 in the paper return). Enter the total amount you contributed to your spouse's super, your spouse's income details, and their fund's ABN/USI. myTax will calculate the offset amount automatically based on the contribution amount and your spouse's income. The offset appears in the contributing spouse's return — not the receiving spouse's.

Evidence-backed. Sourced from the ATO, AusTax, AustralianSuper, MLC, Aware Super and Synectic Group. General information only — not financial advice. Eligibility depends on your specific income, balance and circumstances. Consult a registered financial adviser or tax agent before making super contributions. Last updated: June 2026.

⚡ Key Takeaways

If your spouse earns $37,000 or less and you contribute $3,000 of your after-tax money into their super, the ATO knocks $540 off your own tax bill. The offset is 18% of the eligible contribution, up to a $3,000 maximum. ^[1][2]
The offset phases out as your spouse’s income rises: partial offset if they earn $37,001–$40,000; no offset at all above $40,000. Crucially, “income” here is broader than taxable income — it includes reportable fringe benefits and reportable employer super contributions. ^[3][1]
Your spouse must be: under 75; an Australian resident; not permanently separated from you; and have a total super balance below $2.0 million (from 1 July 2025) at the previous 30 June, with room in their non-concessional contributions cap ($120,000/year). ^[1][7]
The offset is non-refundable — it reduces your tax to zero but won’t generate a refund. If your own tax bill is already very low, part of the potential $540 may be wasted. For a typical PAYG worker it generally provides the full benefit. ^[3]
This offset is described by AusTax as “one of the most under-used super incentives” — not widely promoted, subject to income caps many couples don’t revisit each year, and confused with the government co-contribution (a different incentive). ^[3]
The offset is claimed in your own tax return (the contributing spouse), not your spouse’s. It requires completing the Spouse details section in myTax and entering the contribution under the spouse super contributions section. ^[10][3]

Spouse Super Contribution 2026: How to Claim Your $540 Tax Offset

Q: What is the spouse super contribution tax offset in Australia?

The spouse super contribution tax offset allows the higher-income spouse to claim a tax offset of up to $540 per year when they make after-tax contributions of $3,000 or more into their spouse's super fund. The offset is 18% of the eligible contribution, and the maximum of $540 applies when the receiving spouse's income is $37,000 or less. It phases out completely at $40,000 income. The offset is claimed in the contributing spouse's own tax return.

By The Fine Print editorial team | Last updated: June 2026 | 10 min read | ⚠️ Not financial advice

If your partner earns under $40,000, the tax system offers a quiet deal: put $3,000 into their super from your after-tax money, and the ATO reduces your own tax bill by up to $540. It’s one of the few remaining spouse-based tax incentives that hasn’t been wound back — but it’s almost invisible unless you know where to look and what boxes to tick. Most couples who qualify never use it. Here’s exactly how it works in 2026.

📋 What’s in This Guide

How the $540 offset works — and how it’s calculated
The income phase-out table
Full eligibility checklist
The income definition trap most couples miss
How to actually claim it in myTax
Three similar incentives — and how to tell them apart
Three actions before 30 June
Frequently asked questions

How the $540 Offset Works — and How It’s Calculated

The spouse super contribution tax offset is a tax offset — not a deduction — that the contributing spouse (the higher-income partner) claims in their own tax return. The ATO confirms: you can claim an offset of 18% of eligible after-tax contributions you make into your spouse’s super fund, up to a maximum offset of $540 per year. The $540 maximum corresponds exactly to an $3,000 contribution (18% × $3,000 = $540). ^[1][2]Unlike a deduction, which reduces your taxable income, a tax offset directly reduces the tax you owe — dollar for dollar. If you owe $3,000 in tax and have a $540 offset, you pay $2,460. Because it’s non-refundable, it can reduce your tax to zero but won’t generate a refund cheque if you’ve already paid too much through PAYG withholding. The offset goes entirely to the contributing spouse — your spouse’s return is unaffected by the contribution from an offset perspective (though their super balance grows). ^[3][2]

The Income Phase-Out Table (2025-26)

Spouse income $37,000 or less: Maximum contribution of $3,000 counts in full → maximum offset of $540
Spouse income $37,001 – $40,000: For every dollar above $37,000, the eligible contribution reduces by $1. At $40,000 income, the eligible contribution is $0 and no offset is available. Between these amounts, calculate: eligible contribution = $3,000 − (spouse income − $37,000) × contribution factor
Spouse income above $40,000: No offset available — regardless of the size of your contribution

The income thresholds ($37,000 full / $40,000 phase-out complete) have remained stable across recent years. Synectic Group’s 2025–26 super rules guide and FinPeak’s 2025–26 rules update both confirm the same bands apply for this financial year. ^[6][9]

Full Eligibility Checklist

Both spouses must meet conditions for the offset to be available. ^[1][7][3]

The contributing spouse (you) must:

Make a non-concessional (after-tax) contribution from your own money — not from salary sacrifice or any pre-tax arrangement
Contribute directly to your spouse’s super fund (not your own)
Claim the offset in your own tax return — not your spouse’s

The receiving spouse must:

Be your married or de facto spouse (including registered relationships and genuine domestic couples)
Be under 75 years old at the time of the contribution
Be an Australian resident
Not be living separately on a permanent basis from you when contributions are made
Have a total super balance below $2.0 million at the previous 30 June (from 1 July 2025, the cap increased from $1.9m)
Have room in their non-concessional contributions cap — the standard cap is $120,000 per year, or up to $360,000 under the three-year bring-forward rule; your spouse contributions count toward this cap
Have assessable income + reportable fringe benefits + reportable employer super contributions below $40,000

The Income Definition Trap Most Couples Miss

The ATO’s definition of “spouse income” for this offset is broader than just taxable income. It includes: assessable income (wages, investment income, business income, etc.); reportable fringe benefits amounts (the grossed-up value of workplace benefits reported on your income statement, if over $2,000); and reportable employer super contributions (additional super contributions above the standard super guarantee, often from salary sacrifice). ^[3][2]

⚠️ The common trap: A spouse who earns $34,000 in wages but also salary-packages a car (generating $6,000 in reportable fringe benefits) has an income for this test of $40,000 — placing them right at the cut-off and likely eliminating the offset entirely. Salary packaging that feels “tax-effective” can quietly disqualify a couple from this offset. Check the actual figure on your spouse’s income statement in myGov, not just their salary. ^[3][6]

How to Actually Claim It in myTax

The offset is claimed by the contributing spouse in their own tax return — not by the receiving spouse. The process in myTax for 2025–26: ^[10][3]

Complete the Spouse details section in myTax — include your spouse’s income details, TFN and relationship information
Navigate to the spouse super contributions section (Item D13 / T3 in the paper return) and enter: the total amount you contributed to your spouse’s super during the year; your spouse’s income; and their fund details (ABN/USI, which may be pre-filled)
myTax will calculate the offset amount based on the contribution and your spouse’s income
Keep: your contribution receipt from the super fund; your spouse’s annual super statement confirming the contribution was received; and documentation of your spouse’s income for the year

Three Similar Incentives — and How to Tell Them Apart

Three separate super incentives exist for low-income or non-working spouses, and confusing them is common. Understanding which is which prevents missing out or over-contributing: ^[4][9][6]

Spouse super contribution tax offset (this article): The higher-income spouse contributes after-tax money into the lower-income spouse’s super. The contributing spouse gets a tax offset of up to $540. The contribution counts toward the receiving spouse’s non-concessional cap.
Government low-income super tax offset co-contribution: Completely different. The low-income spouse makes their own personal after-tax contribution into their own super (not the higher earner). The government then co-contributes up to $500 matching. The receiving spouse must earn under $45,400 (2025–26). This does NOT involve the higher-income spouse at all.
Super contribution splitting: Also different. One spouse moves a portion of their own concessional (pre-tax) contributions to their spouse’s super account. This is a rollover, not a new contribution — it uses the contributing spouse’s concessional cap and doesn’t attract the $540 tax offset.

✅ Three Actions Before 30 June

Action 1: Check if you and your spouse actually qualify this year

Run through the checklist before making any contribution. The key questions: What is your spouse’s total income for this financial year — including wages, investment income, business income, reportable fringe benefits and reportable employer super contributions? Is it under $40,000 (and ideally under $37,000 for the full offset)? Is your spouse under 75? Australian resident? Still living with you? Log into myGov and check their ATO super account for their total super balance at 30 June 2025 — it must be below $2.0 million. Check whether they have room in their non-concessional cap ($120,000 for the year). If you’re checking in May or June, use your best estimate of full-year income since the final figure won’t be known until the year ends. If uncertain, get advice from a tax agent or financial adviser before contributing. ^[1][7][3]

Action 2: Contribute the right amount, the right way

Contact your spouse’s super fund and make a spouse contribution using your after-tax money — via BPAY or bank transfer. Do not use salary sacrifice or any pre-tax arrangement; it must be a non-concessional (after-tax) contribution from your own pocket. If your spouse’s income is $37,000 or less, contributing $3,000 or more gives you the maximum $540 offset. If their income is between $37,001 and $40,000, use an online calculator (AusTax at austax.tools, or your fund’s tools) to work out the maximum contribution that still generates some offset — contributing more than this doesn’t improve the offset but does use up your spouse’s non-concessional cap. Keep the contribution receipt showing the date, amount, and fund. ^[3][1]

Action 3: Claim the offset in your return — and don’t confuse it with other incentives

When lodging your 2025–26 return via myTax, complete the Spouse details section first, then report the contribution under spouse super contributions (Item D13/T3). Have your contribution receipt and your spouse’s income details ready. Separately, consider whether your spouse might also be eligible for the government co-contribution — they’d need to make their own after-tax contribution into their own super (not just receive yours), and earn under $45,400. These two incentives can be used in the same year if all conditions are met, but they’re separate processes. If you’re unsure whether your spouse’s super fund correctly recorded the contribution as a “spouse contribution” (not just an unnamed non-concessional), confirm this with the fund before lodging — some funds require you to designate the contribution type when paying. ^[10][3][9]

❓ Frequently Asked Questions

What is the spouse super contribution tax offset?

A tax offset of up to $540 for the higher-income spouse who contributes at least $3,000 of after-tax money into their lower-income spouse’s super fund. The offset is 18% of the eligible contribution. Full $540 requires spouse income of $37,000 or less; phases to zero at $40,000. ^[1][2]

Is this the same as the government co-contribution?

No — completely different. The co-contribution is for a low-income spouse making their own contributions into their own super; the government then matches up to $500. The spouse offset is for the higher-income partner contributing into their spouse’s super. Both can apply in the same year if all conditions are met. ^[4][9]

Can I claim if my spouse earns $39,000?

Yes, but at a reduced rate. At $39,000 income, the eligible contribution drops to $1,000 and the offset is $180. The offset phases out completely above $40,000. ^[1][3]

Where do I claim it in myTax?

Complete the Spouse details section first, then enter the contribution under spouse super contributions (Item D13/T3). myTax calculates the offset automatically. The offset is in your return — not your spouse’s. ^[10]

⚖️ The Fine Print Verdict

The spouse super contribution offset is one of the quietest tax breaks in the Australian system — a genuine $540 reduction in your tax bill in exchange for boosting your partner’s retirement savings. It’s not means-tested at the higher earner’s end, it hasn’t been wound back in recent budgets, and it works exactly as advertised when you get the contribution right. The problem is it requires knowing it exists, checking your spouse’s total income under the ATO’s broader definition, getting the contribution into the right fund in the right way, and actually entering it in the right section of your return. Each of those steps loses a portion of the eligible population. If your spouse earns under $40,000 this year and your relationship qualifies, this is one of the simplest, most concrete tax savings available to you — and it takes about 20 minutes to execute.

👉 Check eligibility. Contribute $3,000. Claim in your return. $540 off your tax bill — and your partner’s retirement grows.

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📚 Sources & References

ATO, “Spouse super contributions,” ato.gov.au/individuals-and-families/super-for-individuals-and-families/super/growing-and-keeping-track-of-your-super/how-to-save-more-in-your-super/spouse-super-contributions
ATO, “Superannuation-related tax offsets,” ato.gov.au/individuals-and-families/income-deductions-offsets-and-records/tax-offsets/superannuation-related-tax-offsets
AusTax, “Spouse super contribution tax offset 2025-26,” austax.tools/tax-insights/spouse-super-contribution-tax-offset-2025-26/
MLC, “Spouse contributions,” mlc.com.au/personal/retirement/super-and-retirement-rules/spouse-contributions
Nationwide Super, “What is the spouse super tax offset?” nationwidesuper.com.au/what-is-the-spouse-super-tax-offset
Synectic Group, “Superannuation rules for 2025-2026,” synecticgroup.com.au/2025/08/superannuation-rules-for-2025-2026/
HPH Solutions, “Spouse contribution offset,” hphsolutions.com.au/spouse-contribution-offset/
AustralianSuper, “FY26 super changes,” australiansuper.com/employers/employers-articles/2025/05/fy26-super-changes
FinPeak, “The 2025-26 super contribution rules — what’s changed,” finpeak.com.au/the-2025-26-super-contribution-rules-whats-changed-and-what-it-means-for-you/
ATO, “myTax 2026 — super contributions on behalf of your spouse,” ato.gov.au/individuals-and-families/your-tax-return/instructions-to-complete-your-tax-return/mytax-instructions/2026/tax-offsets/other-tax-offsets/super-contributions-on-behalf-of-your-spouse
Aware Super, “Spouse contributions,” aware.com.au/member/super/grow-your-super/spouse-contributions
AustralianSuper, “Spouse super contributions,” australiansuper.com/superannuation/spouse-super-contributions
CFS, “Spouse contributions,” cfs.com.au/super/spouse-contributions

This article is general information only and does not constitute financial or superannuation advice. Eligibility for the spouse contribution offset depends on your specific income, balance, relationship and circumstances. Consult a registered financial adviser or tax agent for advice tailored to your situation. The Fine Print 🇦🇺 is not affiliated with the ATO or any super fund.

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