Charities in Hong Kong: Section 88 Tax Exemption Status and Related Matters
If your charitable organization holds tax exemption status under Section 88 of the Inland Revenue Ordinance, it is important to be aware of the ongoing compliance requirements that must be fulfilled to maintain that status. In addition, a charity’s Section 88 status does not guarantee that all of its income will be tax-exempt, so it is important to understand the specific conditions for tax exemption before embarking on revenue-generating activities.
With the contribution from Ernst & Young (EY), PILnet has created a practical guide on these topics, covering the ongoing compliance requirements for Section 88 organizations (e.g. notification and reporting obligations owed to the Inland Revenue Department), the conditions for income to be tax-exempt, and practical tips for charitable organizations.
Note: This document was last updated on 20 March 2026. Please note that this document is for informational purposes only and does not constitute legal, tax, or financial advice.
香港慈善團體：《稅務條例》第 88 條免稅地位及相關事項
當慈善團體根據《稅務條例》第 88 條享有免稅地位，務必了解為維持該地位而須持續遵守的合規要求。此外，慈善團體的第 88 條免稅地位並不保證其所有收入均可獲得免稅，因此在開展營利活動之前，務必了解免稅的具體條件。
承蒙安永的貢獻，PILnet 針對上述議題準備了一份實用指南，內容涵蓋獲有第 88 條免稅地位的慈善團體的持續合規要求（例如向稅務局履行申報及通知的責任）、免稅收入的條件，以及針對慈善團體的實用建議。
備註: 本文件最後更新於2026年3月20日。請注意，本文件所載資料僅供信息性參考，並不構成法律、稅務或財務建議。
PILnet would like to acknowledge EY for their valuable contribution in project management and as a Knowledge Partner in the creation and development of the resource.
PILnet 特此鳴謝安永在本出版物的策劃管理，以及作為知識合作夥伴，在本出版物的撰寫與編製方面所作出的寶貴貢獻。
This resource was prepared as a part of PILnet’s Legal Health Check program, kindly funded by The D. H. Chen Foundation and The Swire Group Charitable Trust.
此資源是 PILnet 法律健康檢查項目的一部分，該項目由陳廷驊基金會和太古集團慈善信託基金聯合資助。
