香港捐款扣稅指南Tax-Deductible Donations in Hong Kong: A Simple Guide
點樣捐款先可以扣稅？一文看清 Section 88、$100 門檻、35% 上限與查證方法。How charitable donations become tax-deductible in Hong Kong — Section 88, the HK$100 minimum, the 35% cap, receipts, and verification.
什麼捐款可以扣稅？Which donations are tax-deductible?
在香港，只有捐款予根據《稅務條例》（第112章）第88條獲認可為豁免繳稅的慈善機構，才可申請扣稅。捐款必須為金錢（不包括物資或服務的價值）。搭舢慈善社有限公司正是第88條認可的慈善機構。In Hong Kong, only donations of money to a charity approved as tax-exempt under Section 88 of the Inland Revenue Ordinance (Cap. 112) qualify for a tax deduction. The donation must be monetary — the value of goods or services does not count. TAPSAN Charity Association Limited is a Section 88-approved charity.
最低金額與上限Minimum amount and cap
每個課稅年度，認可慈善捐款總額需達港幣 100 元或以上方可扣稅，扣除上限為應評稅入息或利潤的 35%。In each year of assessment, your total approved charitable donations must be at least HK$100 to be deductible, and the deduction is capped at 35% of your assessable income or profits.
如何取得扣稅收據How to get a tax-deductible receipt
捐款後，請保留銀行存款或轉賬證明，並將你的姓名及聯絡方法電郵至 info@tapsan.org，我們會發出正式收據。收據應保留六年，以備報稅之用。After donating, keep your bank deposit or transfer record and email your name and contact details to info@tapsan.org; we will issue an official receipt. Keep receipts for six years for tax-filing purposes.
如何查證慈善機構How to verify a charity
你可在稅務局「認可免稅慈善團體」官方名單中，以機構名稱「Tapsan Charity Association Limited」或商業登記號碼 76734601 查證。詳情可參閱我們的常見問題。You can verify any charity on the Inland Revenue Department's official list of tax-exempt charities by searching the charity's name ("Tapsan Charity Association Limited") or our business registration number 76734601. See our FAQ for details.
如何捐款支持搭舢How to donate to TAPSAN
你可透過銀行轉賬或直接存款至我們的滙豐銀行戶口。詳情及更多支持方式，請瀏覽參與支持頁，或致電 / WhatsApp +852 6551 0681 查詢。You can donate by bank transfer or direct deposit to our HSBC account. For details and other ways to give, visit the Get Involved page, or call / WhatsApp +852 6551 0681.