Can both spouses claim salary sacrifice for home rent?

 Author: RachelATO(Community Moderator)Community Moderator

7 May 2026

Hi @HOIMA,

You may be able to salary package rent, but it's generally restricted to specific industries (such as charities, public health, or not-for-profits), where the employer offers salary packaging under FBT arrangements, and each spouse must have their own separate arrangement with their own employer.

However, the same rent expense cannot be duplicated. Each spouse may only salary package the portion of rent they are genuinely responsible for paying. Where both spouses contribute to the same rental expense, the packaged amounts must be appropriately apportioned, must not overlap, and must not exceed the total rent payable.

Under an effective salary sacrifice arrangement, the employer provides the benefit (in this case, payment of rent) in place of part of the employee’s salary or wages. The employer may be liable for fringe benefits tax (FBT) on the benefit provided.

The arrangement must be established before you become entitled to the salary or wages, and before the relevant work is performed. Each employer is responsible for managing their own FBT obligations and reporting in respect of the benefits they provide to their own employee.

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