Donation Tax Deduction Calculator Singapore (250%)
Work out the 2.5 times tax deduction for cash donations to approved IPCs, the tax it saves and what your donation costs after tax.
Your income for that year (employment, trade and so on), before donations and reliefs.
Total for the year, for local causes. Only donations with your NRIC or FIN given to the IPC are included in your assessment.
Only the difference between the donation and the benefit qualifies. Enter 0 for an outright donation.
Total of your other reliefs, such as earned income relief. Reliefs apply after the donation deduction.
Your donation deduction
- Year of Assessment
- 2027
- Qualifying donation
- $10,000.00
- Deduction used this year
- $25,000.00
- Assessable income
- $75,000.00
- Chargeable income without the donation
- $100,000.00
- Chargeable income with the donation
- $75,000.00
- Tax without the donation
- $5,650.00
- Tax with the donation
- $3,000.00
- Deduction carried forward
- $0.00
Deductions are applied from IPC records, so give your NRIC or FIN when you donate. Estimate only; IRAS decides your assessment.
In-depth guide
Donation tax deductions: the 2.5 times rate, who qualifies and how carry-forward works
How IRAS deducts cash donations to approved IPCs at 2.5 times the amount, when the deduction is given, how benefits received reduce it, and how unused deductions carry forward for up to 5 years.
Key figures at a glance
- Deduction rate for qualifying donations
- 2.5 times the amount donated
- Cash donations to approved IPCs for local causes, or to the Singapore Government.
- Source: IRAS
- Carry-forward of unused deductions
- Up to 5 years
- A donation made in 2026 (deducted in YA 2027) can be carried forward until YA 2032. Local-cause IPC donations only.
- Source: IRAS
What qualifies
Cash donations to an approved Institution of a Public Character (IPC) for causes that benefit the local community, or to the Singapore Government, are deducted at 2.5 times the amount donated. Not every registered charity is an approved IPC, and donations to a charity without that status are not tax deductible. You can check on the Charity Portal before you donate.
Donations of listed shares or unit trusts, artefacts, public art, land and buildings, and naming donations can also qualify at 2.5 times, under their own conditions. This guide and the calculator cover cash donations only.
When and how the deduction is given
The deduction is given in the Year of Assessment after you donate: a donation in 2026 counts in YA 2027. It reduces your statutory income first:
| Step | Result |
|---|---|
| Total statutory income | Employment, trade and other income |
| Less: donations (2.5 times) | |
| = Assessable income | |
| Less: personal reliefs | |
| = Chargeable income | The income tax is charged on |
IRAS's example: statutory income of $100,000 for YA 2027 and a $10,000 donation gives a deduction of $25,000 and assessable income of $75,000.
Claiming it
You normally do not claim it. IPCs pass your donation details to IRAS, and the deduction appears in your assessment, provided you gave your NRIC or FIN when you donated. IRAS does not accept claims based on donation receipts. If you donated anonymously, give your tax reference number to the IPC and it will resubmit the information to IRAS. If your employer is not under the Auto-inclusion Scheme, declare payroll donations in your income tax return.
Benefits you received
Only outright donations without material benefits qualify in full. If you receive a benefit, such as food at a charity dinner, only the difference between the donation and the value of the benefit qualifies. Some benefits are treated as having no commercial value under IRAS rules, in which case they do not reduce the deduction.
When the deduction is bigger than your income
If the deduction exceeds your income, you can carry the unused part forward for up to 5 years. A donation made in 2026, deducted in YA 2027, can be carried forward until YA 2032. This applies to donations to approved IPCs for local causes, not overseas causes.
What this guide does not cover
The calculator does not model donations of shares, artefacts, land or buildings, the overseas humanitarian assistance scheme (100% deduction, capped at 40% of statutory income), or the order in which carried-forward amounts are used in later years. Tax is worked out with the resident rates in the income tax calculator.
Common mistakes
- Not giving your NRIC or FIN. Without it the IPC cannot report the donation and IRAS will not give the deduction.
- Donating to a charity that is not an approved IPC. Check the Charity Portal first.
- Counting the whole ticket price. For events with a benefit, only the part above the benefit's value qualifies.
Which tool for what
- Income tax calculator: your tax by band for a given chargeable income.
- CPF top-up tax relief calculator: relief for cash top-ups to your own and your family's CPF accounts.
- SRS contribution calculator: the tax effect of SRS contributions.
Frequently asked questions
How much tax deduction do I get for a donation?
Cash donations to approved IPCs for local causes, and to the Singapore Government, get a deduction of 2.5 times the amount donated.
When is the deduction given?
In the year of assessment after you donate. A donation in 2026 is deducted in YA 2027.
Do I need to claim it?
Usually not. IPCs send your donation to IRAS if you give your NRIC or FIN, and it appears in your assessment. IRAS does not accept claims based on receipts.
What if I received something in return?
Only the difference between the donation and the value of the benefit qualifies, unless the benefit has no commercial value under IRAS rules.
What if the deduction is more than my income?
You can carry the unused part forward for up to 5 years. This applies to donations to approved IPCs for local causes, not overseas causes.
Is this tax advice?
No. It estimates the deduction and tax saved from the figures you enter.
Sources
- IRAS — Donations & Tax Deductions — Qualifying donations, the 2.5 times deduction, how it is applied to income, how to claim and carrying forward unused deductions (page updated 31 Oct 2026).
This guide explains published rules in plain language. It is not financial, legal or official advice — rules change, so confirm with the agency linked above before you commit.