Singapore tax residents enjoy a 250% tax deduction on qualifying donations. This enhanced tax deduction has been extended until 31 December 2026 (as announced in Budget 2023).
Since 1 January 2011, donors are required to provide their tax reference number (NRIC, FIN, or UEN) for their donations to qualify for tax deduction. The tax deduction will be automatically reflected in your tax assessment. If the tax deduction amount exceeds your taxable income for the year (for both individuals and companies), the Inland Revenue Authority of Singapore (IRAS) allows the unutilised deductions to be carried forward for up to five years.











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