How the Spouse Super Contribution Tax Offset Calculator Works (With a Worked Example)
Calculates the tax offset for contributing to a low-income spouse’s super. This guide walks through what each input means, the formula behind the answer and a worked example using typical Australian figures. You can follow along in the free Spouse Super Contribution Tax Offset Calculator.
Why it matters
Superannuation is Australia’s compulsory retirement savings system. Employers pay the super guarantee into your fund, contributions are taxed concessionally, and the money is generally preserved until you reach preservation age and retire. Small changes to contributions, fees or investment returns compound over decades.
What you need to enter
The calculator asks for 2 inputs. The table shows each one with the example value used later in this guide.
| Input | Example value |
|---|---|
| Spouse income ($) | 30000 |
| Your contribution to spouse super ($) | 3000 |
The formula
Offset = 18% of the lesser of your contribution and $3,000, where $3,000 reduces by $1 for every dollar of spouse income above $37,000.
Worked example
Entering the example values above gives these results:
| Result | Value |
|---|---|
| Tax offset | $540.00 |
| Maximum possible offset | $540.00 |
The headline figure is $540.00 (tax offset). Change any input in the calculator and every result updates instantly, so you can test different scenarios side by side.
How the tax offset changes with your contribution to spouse super
The table below keeps every other input at the example value and moves only “Your contribution to spouse super ($)” up and down by 10% and 20%. It shows how sensitive the tax offset is to that one figure.
| Your contribution to spouse super ($) | Tax offset |
|---|---|
| 2,400 | $432.00 |
| 2,700 | $486.00 |
| 3,000 | $540.00 |
| 3,300 | $540.00 |
| 3,600 | $540.00 |
At 2,400 the result is $432.00; at 3,600 it is $540.00. If a small change in this input moves the answer a lot, it is worth double-checking that figure before you rely on the result.
A practical tip
The full $540 offset needs a $3,000 contribution and a spouse earning $37,000 or less.
Keep going
Before relying on the number, read Getting the Most From a Spouse Super Contribution Tax Offset Calculator: Tips and Common Errors. You might also find these guides useful:
- Retirement Countdown Calculator: Formula, Example and What the Result Means
- Using a Retirement Drawdown Calculator in Australia: A Step-by-Step Guide
- FIRE Number Calculator Explained for Australians
Frequently asked questions
- Are the projections guaranteed?
- No. Investment returns vary from year to year. Treat projections as a guide for planning, not a forecast.
- What is the super guarantee rate?
- It is 12% of ordinary time earnings from 1 July 2025.
- Should I get advice?
- For decisions like salary sacrifice, contribution strategies or retirement income, a licensed financial adviser can look at your full situation. This site provides general information only.
Run your own numbers in the Spouse Super Contribution Tax Offset Calculator.
Open the calculatorGeneral information only. Rates and thresholds change, usually on 1 July. Confirm current figures with the ATO or the relevant authority, and get personal advice for decisions about your situation.