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Q：
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What kind of donation is eligible for tax deduction?
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A：
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The donation must be a donation of money and made to a charitable institution or a trust of a public character, which is exempted from tax under section 88 of the Inland Revenue Ordinance (https://www.ird.gov.hk/eng/pdf/s88list_emb.pdf) or to the Hong Kong Government for charitable purposes. Payments for purchase of lottery tickets or raffle tickets; admission tickets for charity shows; a grave space; goods in bazaar and services such as saying prayers, reservation of a space for ancestral worship were not eligible for tax deduction.
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Q：
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What is the limit of the allowable deduction?
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A：
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The aggregate of your donation can not be less than HK$100. Starting from 2008/09 onwards, the amount must not exceed 35% of your income after allowable expenses and depreciation allowances or assessable profits.
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Q：
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If the amount of my approved charitable donations exceeds the deduction limit, what can I do with the unused balance?
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A：
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If the amount of your approved charitable donations exceeds the deduction limit, your spouse can claim the unused balance in the relevant year of assessment.
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Q：
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How can I claim the deduction for approved charitable donations in Hong Kong?
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A：
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You can claim a deduction for approved charitable donations by completing Part 4.3 of your tax return (BIR60) for relevant year of assessment.
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Q：
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What documents do I need to submit as evidence for claiming the deduction for approved charitable donations?
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A：
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You do not need to attach the receipts issued by the tax-exempt charity or the Hong Kong Government as supporting documents when you submit the tax return in the relevant year of assessment. However, you should retain them for a period of not less than 6 years, because you may be selected by the Inland Revenue Department and required to produce the receipts for review.
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FAQ
