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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.
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.
"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 Inland Revenue Ordinance, or to the Government, for charitable purposes (for example : "Secretary for Home Affairs Incorporated - Donations to Sichuan Earthquake Relief Fund").
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.
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。
2021年10月29日 · The maximum amount of approved charitable donations that can be allowed to you is restricted to $175,000 (i.e. 35% of your income after allowable expenses and depreciation allowances). If your spouse wishes to claim the unused balance of $25,000, he/she must complete Part 4.3(3) of his/her Tax Return – Individuals stating the exact amount of donations claimed.
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.
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 donations. Receipts are issued for all donations for the purpose of tax deduction. Select your donation item. Food Pack ($140) Provide food packs for 1 local grassroots family.
2024年2月25日 · Feb 25. 2 min read. Approved Charitable Donations | Bestar. In Hong Kong, an "approved charitable donation" is a donation of money made to a qualified charity that can be deducted from your taxable income for tax purposes. Here's what you need to know about approved charitable donations in Hong Kong: Eligibility for Deduction:
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.
