2023-11-06Hong Kong Salaries Tax - Approved Charitable Donations
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It is a donation of money; |
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It is for charitable purpose; |
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It is paid to a charitable institution or a trust of a public character that is exempted from tax under Section 88 of Inland Revenue Ordinance or to the Hong Kong SAR Government; and |
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The total donations in the relevant year of assessment is not less than HK$100; |
- https://www.gov.hk/en/residents/taxes/salaries/allowances/deductions/approveddonation.htm
- https://www.ird.gov.hk/eng/faq/ctr.htm
- https://www.ird.gov.hk/eng/pdf/dipn37.pdf