搜尋結果
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.
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.
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.
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。
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. 2022/23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。
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. 2022/23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。 注2： A太太可申请A先生未申请扣除的认可慈善捐款余额$28,200（即$150,000 - $121,800），再加上自己的捐款$20,000。 不能扣减的款项.
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.
Subject to subsection (2), a person chargeable to tax under this Part may deduct the aggregate of approved charitable donations made by that person in the basis period for a year of assessment, if such aggregate is not less than $100, from what would otherwise have been the assessable profits of such person for that year of assessment. (2)
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. To encourage charitable donations from the public, the HKSAR Government offers a tax exemption of up to 35% of assessable income or profits from approved charitable ...
Charitable Choice inspires, educates and empowers people of all ages to donate and to local charities for a better Hong Kong. Be a philanthropist anytime anywhere with the Charitable Choice online giving platform!
