Quyen gop tu thien duoc chap thuan: Huong dan khau tru cho nguoi lam tu do tai Hong Kong 2026

Bai viet la thong tin chung tinh den thang 8/2026 va khong phai tu van thue. Quy dinh co the thay doi. Hay xac nhan thong tin moi nhat voi So Thue Vu (Quyen gop tu thien va to chuc tu thien mien thue) va GovHK (Quyen gop tu thien duoc chap thuan), hoac tham van chuyen gia thue.

Neu ban lam tu do hoac dieu hanh doanh nghiep nho tai Hong Kong va co quyen gop tu thien, cac khoan do co the giam thue. Hong Kong cho phep khau tru quyen gop tu thien duoc chap thuan khoi loi nhuan hoac thu nhap, voi tran kha rong. Nhung quy dinh rat cu the: to chuc phai duoc chap thuan, phai luu bien nhan, va co tran 35% loi nhuan hoac thu nhap chiu thue. Bai viet giai thich cach van hanh trong nam danh gia 2025/26 va cach chac chan nhan duoc khau tru.

The nao la quyen gop duoc chap thuan

"Quyen gop tu thien duoc chap thuan" la khoan gop bang tien cho to chuc hoac quy tu thien mang tinh cong duoc mien thue theo Muc 88 cua Phap lenh Thue Vu, hoac gop cho Chinh quyen Dac khu Hong Kong vi muc dich tu thien. Tu do co hai diem:

• Phai la tien. Tang hang hoa, dich vu hay thoi gian thuong khong duoc khau tru.
• Ben nhan phai duoc chap thuan. Chi quyen gop cho to chuc Muc 88 duoc So Thue cong nhan (hoac Chinh quyen) moi du dieu kien. So Thue cong bo danh sach to chuc mien thue.

Quyen gop co doi lai loi ich — ve xo so, ghe tiec tu thien, mua hang hoi cho — thuong khong duoc khau tru vi ban nhan lai vat co gia tri.

Tran 35% va san HK$100

• Toi thieu: tong quyen gop trong nam phai it nhat HK$100.
• Toi da: khau tru gioi han o 35% loi nhuan chiu thue (thue loi tuc) hoac thu nhap (thue luong/danh gia ca nhan).

Ban co the gop hon 35% nhung moi nam chi khau tru toi 35%. Voi ca nhan, phan vuot thuong khong chuyen tiep nen thoi diem gop rat quan trong.

Nguoi tu do khau tru o dau

Chu doanh nghiep tu nhan va thanh vien: thue loi tuc

Loi nhuan rong cua doanh nghiep khong hop nhat chiu thue loi tuc. Doanh nghiep khong hop nhat huong hai muc thue: 7,5% cho HK$2 trieu dau va 15% phan vuot. Quyen gop duoc chap thuan qua doanh nghiep duoc khau tru khoi loi nhuan chiu thue, trong tran 35%.

Nguoi lam cong co viec phu: thue luong

Neu ban cung co thu nhap tu lam cong, co the khau tru quyen gop khoi thu nhap thue luong. Nhung khong duoc khau tru cung mot khoan gop o ca thue luong va thue loi tuc.

Ket hop ca hai: danh gia ca nhan

Neu co ca loi nhuan kinh doanh va luong, chon danh gia ca nhan se gop thu nhap va cho phep khau tru tong quyen gop khoi thu nhap gop, co the hieu qua hon. Co loi hay khong tuy toan canh, nen thu tinh ca hai cach.

Vi du

Gia su ban la tu van tu do dang chu doanh nghiep tu nhan. Nam 2025/26 loi nhuan chiu thue HK$600.000 va ban gop HK$50.000 cho to chuc tre em duoc So Thue chap thuan.

• Tran = 600.000 x 35% = HK$210.000.
• Khoan gop 50.000 duoi tran va tren san HK$100 nen duoc khau tru toan bo.
• Loi nhuan chiu thue giam con HK$550.000 truoc mien tru, giam thue loi tuc.

Nguoc lai neu loi nhuan chi HK$100.000 ma gop HK$50.000, tran la HK$35.000 nen nam nay chi khau tru 35.000, con 15.000 khong co loi ich thue. Chia khoan gop lon theo nam, hoac dat vao nam loi nhuan cao, giup giu trong tran.

Ho so can luu

Khau tru phu thuoc chung tu. So Thue co the yeu cau chung minh, va Hong Kong yeu cau luu ho so kinh doanh bay nam.

• Luu bien nhan chinh thuc cua to chuc cho moi khoan gop (ten, ngay, so tien, tham chieu Muc 88).
• Khong ke khai quyen gop co doi lai loi ich (tiec, hang hoa, xo so).
• Ghi danh sach quyen gop ca nam de cong khi khai va kiem tra tren HK$100 va trong 35%.

Bien nhan giay de phai mau va that lac. So hoa ngay giup con so tren to khai co bang chung lay lai tuc thi. Cong cu nhu Denpyo cho phep chup bien nhan quyen gop va tu dong ghi ngay, ben nhan, so tien, luu cung chi phi kinh doanh de tong cuoi nam san sang. De kiem tra mot khoan co duoc khau tru khong, cong cu kiem tra kha nang khau tru chi phi la buoc dau nhanh, va cong cu uoc tinh tiet kiem thue cho thay tac dong cua khau tru.

Loi thuong gap

• Gop cho to chuc chua duoc chap thuan. Muc dich tot khong dong nghia to chuc Muc 88. Kiem tra danh sach truoc.
• Ke khai quyen gop co doi lai loi ich. Tiec va ve xo so khong phai quyen gop duoc chap thuan.
• Khau tru hai lan. Cung bien nhan khong dung duoc o ca thue luong va thue loi tuc.
• Bo qua tran o nam loi nhuan thap. Khoan gop lon nam yeu lam lang phi khau tru.
• Mat bien nhan. Khong bien nhan, khong khau tru — luu du bay nam.

Tom tat

Quyen gop tu thien duoc chap thuan la mot trong nhung khau tru don gian cho nguoi tu do va doanh nghiep nho o Hong Kong: gop tien cho to chuc Muc 88 hoac Chinh quyen, luu bien nhan, khau tru toi 35% loi nhuan hoac thu nhap chiu thue mien tong tu HK$100 tro len. Chia khoa de huong tron loi ich la chon ben nhan duoc chap thuan, tranh quyen gop co doi lai loi ich, va luu ho so sach se bay nam. Neu co ca thu nhap kinh doanh va lam cong, hay so sanh thue loi tuc, thue luong va danh gia ca nhan. Hay gop hao phong — va de viec luu ho so tot bao dam he thong thue tuong thuong.