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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
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。
Eligibility for Deduction. You can claim a deduction for a donation of money to any charity that is exempted from tax under section 88 of the Inland Revenue Ordinance or to the Government for charitable purposes. You can also claim a deduction for any approved charitable donation made but not claimed by your spouse.
2022年2月14日 · 一般而言,捐款予志願機構或非牟利慈善團體都可以申請扣稅,但並非所有慈善團體都享有捐款稅務寬減,捐款須符合特定條件的才可扣稅,捐款金額、捐款收據等都有要注意的地方。 以下是認可慈善捐款的扣稅須知: 捐款扣稅:如何計算捐款免稅額. 捐款稅務扣減設有上限,現時的上限為評稅入息或利潤的35%。 捐款扣稅:個人薪俸稅. 假設個人薪俸入息為HK$50萬,捐款稅務扣減上限則為:HK$50萬 x 35% = HK$17.5萬。 就以上例子來說,如果報稅人所捐的慈善款項達至捐款稅務扣減上限(HK$17.5萬),而除基本免稅額(HK$13.2萬)外沒有其他可扣除或免稅項目的話,其應課稅入息實額計算為:
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。
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
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 ...