Donation Tax Relief Calculator (2026)

See the 250% IPC deduction, your tax saving at your marginal rate, and the net cost of giving — for any donation amount.

Your donation

Donation amount

Your annual taxable income (before this donation)

Charity is an approved IPCInstitution of a Public Character — only IPC donations qualify for the 250% deduction.

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Enter your donation and income to see the 250% deduction, tax saved, and your net cost of giving.

For reference only — not tax advice.

How to make sure your donation qualifies

The 250% deduction only applies if the charity is an approved IPC, and only if IRAS can match the donation to your tax record. Two things to check before you give.

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Confirm IPC status first

Not every registered charity is an IPC. Many well-known charities are — but many community / religious / mutual-benefit groups are not. Always verify before assuming.
How to check: search the charity name on the Charity Portal (charities.gov.sg). The result page shows whether IPC status is currently active and the IPC expiry date.
Common IPC categories — public healthcare (hospitals, hospices), education (universities, polytechnics), social services (Community Chest, family-service centres), and some sports / arts / heritage bodies.

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Make sure IRAS captures the gift

Provide your NRIC / FIN at the point of donation. The IPC submits donor records to IRAS electronically — no NRIC, no automatic deduction.
Cash donations only get the 250% automatically. In-kind gifts (shares, artworks, land) have separate valuation rules and may need additional documentation.
Timing: a donation made in calendar year 2026 reduces your YA2027 tax bill (filed in 2027 for 2026 income). Time large gifts before 31 December.
Carry forward: excess unused deduction carries forward up to 5 YAs — useful if a windfall year had unusually high giving.

Check an IPC on charities.gov.sg·IRAS — donation deduction rules

How the 250% deduction works

Three numbers to understand.

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2.5× your donation

A $1,000 cash gift to an approved IPC reduces your taxable income by $2,500. Only IPC-approved charities qualify.

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Tax saved depends on your bracket

Tax saved = deduction × your marginal rate. Higher-income donors save more per dollar given, because their marginal rate is higher.

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Scheme runs to end-2026

The 250% extension is currently legislated through 31 December 2026. Unused deductions can be carried forward up to 5 YAs.

FAQ

What is the 250% donation tax deduction?add

Cash donations to an approved Institution of a Public Character (IPC) qualify for a 250% tax deduction in Singapore — for every dollar you donate, $2.50 is deducted from your taxable income. The scheme is currently extended through 31 December 2026.

Does the personal relief cap of $80,000 limit my donation deduction?add

No. Donation deductions are NOT personal reliefs — they reduce taxable income directly and are not subject to the $80,000 personal relief cap. They are capped instead at your statutory income (you cannot create a tax loss). Any unused excess can be carried forward for up to 5 Years of Assessment.

Which charities qualify for the 250% deduction?add

Only charities with approved IPC status from the Singapore Government qualify. Not all registered charities are IPCs. The list of approved IPCs is available on the Charity Portal at charities.gov.sg. Donations to non-IPC charities are still meaningful but do not give a tax deduction.

How is the tax saving calculated?add

Tax saving = effective deduction × your marginal tax rate at your taxable income level. A $1,000 donation to an IPC gives a $2,500 deduction; at a 15% marginal rate, that saves $375 in tax. Your effective net cost is $1,000 − $375 = $625.

Do I need to declare donations on my tax return?add

No. Approved IPCs submit your donation details electronically to IRAS using your NRIC, and the deduction is applied automatically to your tax assessment. Provide your NRIC at the point of donating to ensure your gift is captured.

Sources

• IRAS — Donations & Tax Deductions — 250% deduction multiplier, IPC eligibility, statutory income cap (verified 2026-05-20)
• IRAS — Give more and pay less tax — 2026 extension of the 250% donation deduction scheme (verified 2026-05-20)

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