Tax Credit for Donations to Voluntary Organisations

Rules concerning tax credits for companies making cash donations to enrolled voluntary organisations operating directly in the field of social, environmental or animal welfare were published by Legal Notice 86 of 2024.

In terms of the rules, the allowable tax credit for any year of assessment is the lesser of 35% of the total of the qualifying donations made in the immediately preceding year or €500.

View the Donations to Voluntary Organisations Rules, 2024 here.