Hong Kong  

Individual donors paying tax in Hong Kong can claim deductions on the amount donated (since April 2008 the claim deduction for each year has been up to 35% of the assessable income for that year) provided that they are chargeable to salaries tax or personal assessment, on the basis that the donations are voluntary and no material advantage is gained as a consequence.

For further information please contact our team at IAF_Gift_Team@insead.edu.