Spouse Super Contribution Offset Calculator
Work out the potential tax offset for making super contributions on behalf of a low-income or non-working spouse.
Your results
Calculation breakdown
- Offset
- min(eligible contribution, offset cap ÷ rate) × offset rate, tapered above the low-income threshold
Worked example
Contributing $3,000 for a spouse earning $30,000 against a $37,000 threshold and 18% rate gives an offset close to the $540 cap.
Assumptions
- Thresholds and the offset rate are legislated figures — confirm the current settings with the ATO.
- Spouse must be an Australian resident meeting other ATO eligibility rules.
Sources
How this calculator works
This calculator estimates the tax offset available when you make an eligible superannuation contribution for a spouse whose income is below the relevant threshold, using editable rate and threshold inputs that you should confirm against current ATO settings.
Rates sourced from the Australian Taxation Office for the 2026–27 financial year. Last reviewed 01/07/2026.
Frequently asked questions
Who counts as an eligible spouse?
Generally a spouse (married or de facto) who is an Australian resident and earns below the income threshold used in this calculator.
Is there a maximum offset?
Yes, the offset is capped — the cap is an editable input here because it is a legislated figure that can be updated.
Does this contribution count towards my spouse's cap?
Yes, spouse contributions count towards your spouse's non-concessional contributions cap, so check that cap isn't exceeded.
Results are estimates only and are not financial, tax, legal or credit advice.
Rates and thresholds are configured for the 2026–27 Australian financial year and should be reviewed when government settings change.