Details

Reference

    Maximum amount allowed 2024

Donations to National Scholarship Fund, National Bursary Fund and charitable trusts

Sect 15(2)(r)

There is no limit.

Contribution for equipment, construction, extension, maintenance of hospitals and procurement of drugs and equipment.

Sect 15(2)(r1)

The amount is    limited to US $100 000 or ZiG equivalent per annum per taxpayer.

Contributions to a research institution

Sect 15(2)(r2)

The amount is    limited to  US$100 000 or ZiG equivalent per annum per taxpayer.

Contribution for equipment, construction/ extension, and maintenance of schools and procurement of books

Sect 15(2)(r3)

The amount is    limited to US$ 100 000 or ZiG equivalent per annum per taxpayer.

Donations to the Public Private Partnership Fund

Sect 15(2)(r4

The amount is    limited to US$50 000 or ZiG equivalent per annum per taxpayer.

Donations to the Destitute Homeless Persons Rehabilitation Fund

Sect 15(2)(r5)

The amount is    limited to US$50 000 or ZiG equivalent per annum per taxpayer.

Expenditure on attending Convention or Trade Mission

Sect 15(2)w(i)

Amount incurred for attending not more than one convention or trade mission by a taxpayer in any one year of  assessment limited to  US$2500 or ZiG equivalent

Sect 15(2)w (ii)

Where a partner is attending such convention or trade mission is a member of a partnership and the expenditure has been incurred by the partnership, the deduction shall be allowed in respect of one convention or trade mission for each partner to the extent of the expenditure incurred by the partnership in any one year of assessment limited to US$ 3600 or ZiG equivalent

Contribution to the maintenance of buildings, roads, bridges, sanitation works, water works, public parks, or any other utility amenity or item of infrastructure approved by the Min responsible for local government

Sect 15(2)(kk)

The amount is    limited to US$50 000 or ZiG equivalent per annum per taxpayer.