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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
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 ...
The system will search for the tax-exempt charities which exactly match the input. If you are not sure of the organization's full name or you cannot find the organization you are looking for, please try to search by inputting part of the organization's name.
In general, if you make a genuine donation to an organisation whose name could be found in the list published on the Department’s website at the time of making the donation, you can claim tax deduction of such donation in the year of assessment in which the
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.
根據《 印花税條例》第 44條,任何將不動產或香港證券的實益權益以饋贈方式,由享有該權益的人士、登記擁有人、轉讓人直接或以信託方式轉移給屬公共性質的慈善機構或信託團體的轉易契或香港證券轉讓書,無須按附表1 第1(1)(物業交易的從價印花税)、 1(1AA ...
慈善捐款及獲豁免繳稅的慈善團體. 市民可循以下途徑，查看他們的捐款能否在報稅時申請扣除。. 搜尋 根據《稅務條例》第 88 條獲豁免繳稅的慈善機構及慈善信託；或. 瀏覽 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. (如想開啟PDF檔案 ...
60. To enable members of the public making donations to check whether such donations qualify for a tax deduction, a list of charitable institutions and trusts of a public character recognised by the Department as exempt from tax under section 88 of the IRO is available at the Department’s website.
exemption status accorded by section 88 of the IRO. If a charity is tax exempted, donations made to it are, subject to the other qualifying conditions being satisfied, deductible to the donors for tax purposes. 8. For an institution or a trust to be a charity, the
Persons, including corporations, partnerships, trustees and bodies of persons carrying on any trade, profession or business in Hong Kong are chargeable to tax on all profits (excluding profits arising from the sale of capital assets) arising in or derived from Hong Kong from such trade, profession or business.
