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1. • Section 88

     • You may claim a deduction for a donation of money to any approved charity under section 88 of the Inland Revenue Ordinance or to the Government for charitable purposes. You can also claim a deduction for any approved charitable donation made but not claimed by your spouse.
     editor.centreo.hk/tax-deduction-for-charitable-donations-in-hong-kong/

     Tax Deduction for Charitable Donations in Hong Kong

2. 其他人也問了

   Does Hong Kong tax donations?

   • No major recommendations regarding tax treatment of donations have been discussed. Hong Kong currently does not have special tax treatment for social investments, for example policy incentive like that of the Social Investment Tax Relief in the United Kingdom.

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

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   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

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     Charitable Donations and Tax-Exempt Charities. Members ...

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

   • 網頁紀錄

   「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。 本局已印發 「屬公共性質的慈善機構及信託團體的稅務指南」 以供市民參考。 返回頁首. 申請確認《税務條例》第88條賦予的豁免繳税地位的程序. 慈善團體必須通過一份規管文書而成立。

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

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   Charitable Donations and Tax-Exempt Charities. Members of the public can check whether their donations will qualify for a tax deduction by : Searching for charitable institutions and trusts of a public character, which are exempt from tax under section 88 of the Inland Revenue Ordinance; OR.

6. www.gov.hk › allowances › deductionsGovHK: Approved Charitable Donations - 香港政府一站通簡

   www.gov.hk › allowances › deductions

   • 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.

7. www.gov.hk › allowances › deductions認可慈善捐款 - 香港政府一站通

   www.gov.hk › allowances › deductions

   • 網頁紀錄

   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。 註2： A太太可申請A先生未申請扣除的認可慈善捐款餘額$28,200（即$150,000 - $121,800），再加上自己的捐款$20,000。 不能扣減的款項.

8. www.gov.hk › allowances › deductions认可慈善捐款 - 香港政府一站通簡

   www.gov.hk › allowances › deductions

   • 網頁紀錄

   认可慈善捐款. 分享： 你可申请从应课薪俸税入息实额、利得税应评税利润或个人入息课税入息总额中扣除捐赠给获豁免缴税的慈善团体，或捐赠给政府作慈善用途的捐款。 本文介绍此种扣除。 所须符合资格. 你可申请扣除捐赠给根据《税务条例》第88条所规定而获豁免缴税的慈善团体，或捐赠给政府作慈善用途的现金捐款。 你亦可申请扣除配偶所捐赠但未申请扣除的认可捐款。 例子：已婚人士（并非分开居住的）可就其配偶的认可慈善捐款申索扣减. A先生及A太太. 2023/24课税年度应课税入息实额的计算. 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。

9. 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.