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Ministry of Culture, Community & Youth
Parliamentary Matters

Criteria for the Overseas Humanitarian Assistance Tax Deduction Scheme

Sectors

Charities

5 May 2026

Response to parliamentary question on the criteria to be a designated charity under the Overseas Humanitarian Assistance Tax Deduction Scheme.

1376. Miss Rachel Ong: To ask the Acting Minister for Culture, Community and Youth in relation to the Overseas Humanitarian Assistance Tax Deduction Scheme, why are tax deductions permitted for overseas humanitarian donations routed through designated Singapore entities but not for donations made directly to established United Nations agencies, given Singapore’s membership in the United Nations and these agencies’ international governance and audit frameworks.

Response:

  1. The Overseas Humanitarian Assistance Tax Deduction Scheme ("OHAS") is a pilot program where individual and corporate donors can receive 100% tax deductions for qualifying overseas cash donations made through a designated charity from 1 January 2025 to 31 December 2028.   

  2. Designated charities are charities that substantially benefit the community in Singapore, with enhanced governance and controls against illicit fund flows, and whose charitable objectives also support overseas emergency humanitarian causes. Entities that are not registered charities, such as the United Nations agencies, are not eligible.

  3. The Government will assess the OHAS at the end of its four-year pilot. The OHAS pilot will be evaluated based on various metrics, including uptake, its impact on giving to both local and overseas causes from Singaporeans, and qualitative feedback from designated charities.