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   Is a charity tax deductible in Hong Kong?

   • A charity in Hong Kong is usually constituted as a trust, a company limited by guarantee or a society. The ceiling on allowable tax deduction as a percentage of assessable incomes or profits have risen over time from 10% (2002) to 25% (2003) to 35% (2008), but this is not considered particularly generous in the region3.

   Hong Kong Tax Treatment of Donations & Charities

   www.vteu.co/wp-content/uploads/2020/07/Hong-Kong-Tax-Treatment-of-Donations-Charities-.pdf

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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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   Is World Vision Hong Kong a tax-exempt charity?

   • World Vision Hong Kong is a tax-exempt charity of the HKSAR Government. According to current tax regulations, with the receipt of accumulated charitable donations amounting to HK$100 or above annually, donors can apply for tax deduction in Hong Kong.

   Tax Deduction for Donation in HK | World Vision Hong Kong

   www.worldvision.org.hk/en/tax-exemption

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

   www.ird.gov.hk › eng › tax

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   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

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     Members of the public can check whether their donations ...

3. 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。

4. www.gov.hk › en › residentsGovHK: Approved Charitable Donations - 香港政府一站通簡

   www.gov.hk › en › residents

   • 網頁紀錄

   Approved Charitable Donations. Donations to tax-exempt charities or to Government for charitable purposes can be deducted from your net assessable income under salaries tax, assessable profits under profits tax and total income under personal assessment. Here you can learn more about these deductions. Eligibility for Deduction.

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

   www.gov.hk › tc › residents

   • 網頁紀錄

   2024年5月2日 · 認可慈善捐款. 薪俸稅及個人入息課稅. 認可慈善捐款. 分享： 你可申請從應課薪俸税入息實額、利得税應評税利潤或個人入息課税入息總額中扣除捐贈給獲豁免繳税的慈善團體，或捐贈給政府作慈善用途的捐款。 本文介紹此種扣除。 所須符合資格. 你可申請扣除捐贈給根據《税務條例》第88條所規定而獲豁免繳税的慈善團體，或捐贈給政府作慈善用途的現金捐款。 你亦可申請扣除配偶所捐贈但未申請扣除的認可捐款。 例子：已婚人士（並非分開居住的）可就其配偶的認可慈善捐款申索扣減. A先生及A太太. 2023/24課税年度應課税入息實額的計算. 註1：由於A先生可獲扣除認可慈善捐款的上限是$121,800（$348,000 x 35%），A先生可在他的報税表申請扣減$121,800的認可慈善捐款，餘額由A太太申請扣減。

6. www.worldvision.org.hk › en › tax-exemptionTax Deduction for Donation in HK | World Vision Hong Kong

   www.worldvision.org.hk › en › tax-exemption

   • 網頁紀錄

   Tax Deduction for Donation. World Vision Hong Kong is a tax-exempt charity of the HKSAR Government. According to current tax regulations, with the receipt of accumulated charitable donations amounting to HK$100 or above annually, donors can apply for tax deduction in Hong Kong.

7. www.vteu.co › wp-content › uploadsHong Kong Tax Treatment of Donations & Charities

   www.vteu.co › wp-content › uploads

   Section 26C of Inland Revenue Ordinance (“IRO”) provides for deduction of approved charitable donations from assessable income, subject to certain conditions, for the purposes of salaries tax and personal assessment, and Section 16D provides for a similar deduction for profits tax purposes.