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1. • • "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.
     www.ird.gov.hk/eng/tax/ach.htm

     IRD : Charitable Donations and Tax-Exempt Charities

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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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   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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   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.

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

4. 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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   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.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。

6. 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. 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。

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

   www.gov.hk › allowances › deductions

   • 網頁紀錄

   2024年5月2日 · 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。

8. www.redcross.org.hk › en › ActivityDonation FAQ | Hong Kong Red Cross

   www.redcross.org.hk › en › Activity

   • 網頁紀錄

   Hong Kong Red Cross is an approved charitable institution (IRD ref no. 91/356). In accordance with the Inland Revenue Ordinance in Hong Kong, if the total amount of your donations to an approved charitable institution is HK$100 or above during a financial year, these will be tax-deductible upon submission of donation receipts.