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   Are donations to charities tax deductible?

   • 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.

   GovHK: Approved Charitable Donations

   www.gov.hk/en/residents/taxes/salaries/allowances/deductions/approveddonation.htm

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   Can I claim a tax deduction for a donation?

   • a deduction for the donation can only be claimed once under profits tax, salaries tax or personal tax assessment. One thing to note is that the donation must be a gift in the strict sense, which means the property transferred must be transferred voluntarily and no advantage of a material character is received by the transferor by way of return.

   Hong Kong Tax Treatment of Donations & Charities - Lexology

   www.lexology.com/library/detail.aspx?g=0c190f3e-0bc7-4031-9cbb-9db65f29f8f9

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   Can a spouse claim a deduction for a charitable donation?

   • You can also claim a deduction for any approved charitable donation made but not claimed by your spouse. Computation of Net Chargeable Income for Year of Assessment 2021/22

   GovHK: Approved Charitable Donations

   www.gov.hk/en/residents/taxes/salaries/allowances/deductions/approveddonation.htm

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   Are unused charitable donations deductible under personal assessment?

   • If you have more than one source of income and you have elected for personal assessment, the unused portion of approved charitable donations under a tax type (such as profits tax) may be deductible under personal assessment. Computation of Net Chargeable Income under Personal Assessment for year of assessment 2021/22

   GovHK: Approved Charitable Donations

   www.gov.hk/en/residents/taxes/salaries/allowances/deductions/approveddonation.htm

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2. www.ird.gov.hk › eng › taxIRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk › eng › tax

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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

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     Members of the public can check whether their donations ...

3. www.gov.hk › en › residentsGovHK: Approved Charitable Donations - 香港政府一站通簡

   www.gov.hk › en › residents

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   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.

4. 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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   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。

5. www.gov.hk › tc › residentsGovHK 香港政府一站通：認可慈善捐款

   www.gov.hk › tc › residents

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   2024年5月2日 · 稅項扣除. 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.

6. www.ird.gov.hk › eng › taxIRD : Charitable Donations and Tax-Exempt Charities

   www.ird.gov.hk › eng › tax

   • 網頁紀錄

   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

7. www.blue.com.hk › blog › hk【捐款扣稅】捐款退稅 / 免稅額點樣計？（內文附認可慈善機構名 ...

   www.blue.com.hk › blog › hk

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   2022年2月14日 · 現時只有《稅務條例》第 88 條中獲豁免繳稅、並且屬公共性質的慈善機構或慈善信託才是合資格申請捐款稅務減免的機構，當中包括環保組織、宗教及文化團體、教育服務機構、青少年及兒童服務團體、老年人服務團體、特定病症關注組織、動物保育團體、運動團體以至促進創科發展的基金等亦包括在內。 一般市民如欲申請捐款扣稅，可瀏覽以下認可慈善機構名單： https://www.ird.gov.hk/chi/pdf/s88list_emb.pdf. 教會奉獻可以扣稅嗎？

8. www.lexology.com › library › detailHong Kong Tax Treatment of Donations & Charities - Lexology

   www.lexology.com › library › detail

   • 網頁紀錄

   2020年7月6日 · a deduction for the donation can only be claimed once under profits tax, salaries tax or personal tax assessment. One thing to note is that the donation must be a gift in the strict...