Business Tax in Hong Kong

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FAQ > Business Tax in Hong Kong > B12

Q: What restriction will Inland Revenue Ordinance have on deduction for donation? View : 53
A: Charitable donations made to approved charitable institutions or trusts of a public character or to the Government of the Hong Kong Special Administrative Region, amounting in aggregate not less than $100 but not exceeding 35% (10% for years of assessment up to and including 2002/03; and 25% for years of assessment 2003/04 to 2007/08) of the adjusted assessable profits before deduction of donations, are allowable for deduction in computing the assessable profits.
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