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1. 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.

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

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   • FAQ on Approved Charitable Donations

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

   www.gov.hk › allowances › deductions

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   Feature article by the Hong Kong Government about donations to approved charities or to Government for charitable purposes that can be deducted from tax. Details on types of donations you can claim for and the amount you can claim.

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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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   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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   Is a donation to a charity exempt from tax?

   • The donation must be made to a charitable institution or a trust of a public character, which is exempt from tax under section 88 of the Inland Revenue Ordinance, or to the Government, for charitable purposes.

   FAQ on Approved Charitable Donations

   www.ird.gov.hk/eng/faq/acd.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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4. 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 · 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。

5. 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 · 最高可获扣除的认可慈善捐款. = $700,000 x 35% = $245,000. 在个人入息课税下可扣除的认可慈善捐款. = $245,000 - $50,000. = $195,000. 申请扣除.