Wikimedia Hong Kong/Donation

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香港維基媒體協會是根據香港法例第112章《稅務條例》第88條獲豁免繳稅的慈善機構之一。

Wikimedia Hong Kong is one of the Charitable Institutions of a Public Character exempt from tax under section 88 of the Inland Revenue Ordinance.

在香港特別行政區,應課薪俸稅、個人入息課稅或利得稅的個人或業務捐款人,可將在課稅年度的評稅基期內向本會所作出的認可慈善捐款申請扣除,總額最高可達應評稅入息或利潤(視屬何種情況而定)的25%(由2008-09課稅年度起為35%),但捐款總額不得少於100元。(《稅務條例》第16D及26C條)

Individual and business donors within the Hong Kong SAR, who are chargeable to salaries tax, personal assessment or profits tax can claim deduction for the aggregate of approved charitable donation up to 25% (up to 35% from the year of assessment 2008-09 onwards) of the assessable income or profits, as the case may be, in the basis period of a year of assessment. Such aggregate must not be less than $100. (Sections 16D and 26C of the Inland Revenue Ordinance)

「認可慈善捐款」是指捐贈給本會作慈善用途的款項。(《稅務條例》第2條)

"Approved charitable donation" means a donation of money to any charitable institution or trust of a public character, which is exempt from tax under section 88 of the Inland Revenue Ordinance, or to the Government, for charitable purposes. (Section 2 of the Inland Revenue Ordinance)


如欲捐款,可將款項匯到創興銀行的下列帳戶:

You may transfer your donation to the account listed below in Chong Hing Bank:

  • Name: Wikimedia Hong Kong Ltd
  • A/C No. : 041-258-20-900305-8

外部連結[edit]