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1. • • The aggregate deduction of approved charitable donations cannot be less than $100. The aggregate deduction shall not exceed 35% of your income after allowable expenses and depreciation allowances or assessable profits.
     www.gov.hk/en/residents/taxes/salaries/allowances/deductions/approveddonation.htm

     GovHK: Approved Charitable Donations - 香港政府一站通

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   Are approved charitable donations tax deductible?

   • Approved Charitable Donations and List of Tax-Exempt Charities Individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of approved charitable donation up to 35% of the assessable income or profits, as the case may be, in the basis period of a year of assessment.

   IRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk/eng/tax/ach.htm

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   Who can claim a tax deduction for a charitable donation?

   • Individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of approved charitable donation up to 35% of the assessable income or profits, as the case may be, in the basis period of a year of assessment. Such aggregate must not be less than $100.

   IRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk/eng/tax/ach.htm

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   What is approved charitable donation?

   • (Sections 16D and 26C of the Inland Revenue Ordinance (the IRO)) "Approved charitable donation" means a donation of money to any charitable institution or trust of a public character, which is exempt from tax under section 88 of the IRO, or to the Government, for charitable purposes. (Section 2 of the IRO)

   IRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk/eng/tax/ach.htm

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   How much can a charitable donation be deducted?

   • The aggregate deduction of approved charitable donations cannot be less than $100. The aggregate deduction shall not exceed 35% of your income after allowable expenses and depreciation allowances or assessable profits.

   GovHK: Approved Charitable Donations

   www.gov.hk/en/residents/taxes/salaries/allowances/deductions/approveddonation.htm

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3. www.ird.gov.hk › eng › taxIRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk › eng › tax

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   Approved Charitable Donations and List of Tax-Exempt Charities. Individual and business donors who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of approved charitable donation up to 35% of the assessable income or profits, as the case may be, in the basis period of a year of assessment.

4. www.ird.gov.hk › chi › tax稅務局 : 慈善捐款及獲豁免繳稅的慈善團體 - Inland Revenue ...

   www.ird.gov.hk › chi › tax

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   認可慈善捐款及獲豁免繳稅的慈善團體名單. 應課薪俸税、個人入息課税或利得税的個人或業務捐款人，可將在課税年度的評税基期所作出的認可慈善捐款申請扣除，總額最高可達應評税入息或利潤 (視屬何種情況而定)的35%，但捐款總額不得少於100元。 (《税務條例》第16D及26C條) 「認可慈善捐款」是指捐贈給根據《税務條例》第88條獲豁免繳税的屬公共性質的慈善機構或慈善信託作慈善用途的款項，或指捐贈給政府作慈善用途的款項。 (《税務條例》第2條) 市民可參閱 根據《稅務條例》第 88 條獲豁免繳稅的慈善機構及慈善信託的名單 ，以查看他們的捐款能否在報稅時申請扣除。 返回頁首. 屬公共性質的慈善機構及信託團體的税務指南. 屬公共性質的慈善機構及信託團體可根據《稅務條例》第 88 條獲豁免繳稅。

5. www.gov.hk › allowances › deductionsGovHK 香港政府一站通：認可慈善捐款

   www.gov.hk › allowances › deductions

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   2024年5月2日 · 可獲扣除數額. 申請扣除認可捐款的總額須不少於$100。. 而扣除額不得超過你在該年度的入息減去可扣除支出及折舊免税額後或應評税利潤的35%。. 假如你有超過一項的入息來源並選擇以個人入息課税接受評税，而你的認可慈善捐款總額未能在其中一税項 ...

6. www.ird.gov.hk › eng › faqFAQ on Approved Charitable Donations - Inland Revenue Department

   www.ird.gov.hk › eng › faq

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   The maximum amount of approved charitable donations that can be allowed to you is restricted to $175,000 (i.e. 35% of your income after allowable expenses and depreciation allowances). If your spouse wishes to claim the unused balance of $25,000, he/she must complete Part 4.3(3) of his/her Tax Return – Individuals stating the exact amount of ...

7. www.socialcareer.org › blogs › approved-charitable-donations【2024報稅】申請捐錢扣稅要點做？｜捐款扣稅四大須知｜社職 ...

   www.socialcareer.org › blogs › approved-charitable-donations

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   根據2022年，認可慈善捐款扣稅總額是應評稅入息或利潤的 35%（可因個別情況或有不同）。 ‍. 例子一： 報稅人A的個人薪俸入息為HKD700,000，他的認可慈善捐款扣稅總額為HKD700,000 x 35 % = HKD245,000，假設他的認可慈善捐款額是HKD265,000，即多於扣稅總額HKD245,000，餘下的HKD20,000（HKD265,000 - HKD245,000) 可以由他的配偶申請扣減。 更多認可慈善捐款扣稅的計算方法，請到稅務局 認可慈善捐款 查詢。 捐款貼士. 如果第一次捐款，未清楚自己應該捐贈予哪些團體， 你可以從「受惠者」方向考慮，問自己最想幫助的社群是？ 例如， 你想幫助流浪動物，可捐款予動物收容所；

8. www.gov.hk › allowances › deductionsGovHK 香港政府一站通：认可慈善捐款簡

   www.gov.hk › allowances › deductions

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   2024年5月2日 · 注1：由于A先生可获扣除认可慈善捐款的上限是$121,800（$348,000 x 35%），A先生可在他的报税表申请扣减$121,800的认可慈善捐款，余额由A太太申请扣减。 注2： A太太可申请A先生未申请扣除的认可慈善捐款余额$28,200（即$150,000 - $121,800），再加上自己的捐款$20,000。