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For individualsRates reviewed September 2026

Section 80G Donation Deduction Calculator for FY 2026-27

A donation to an approved fund or institution earns a deduction from total income under section 133 of the Income-tax Act, 2025, which carries forward section 80G of the 1961 Act. How much depends on which of four categories the donee falls into: 100 percent or 50 percent of the donation, with or without a qualifying limit of 10 percent of your adjusted gross total income. This calculator works out the eligible deduction for FY 2026-27 (tax year 2026-27) and the tax it actually saves.

The qualifying limit is where most claims go wrong. It applies to donations to ordinary registered charitable institutions, to the Government or a local authority for a charitable purpose, to housing authorities and to notified places of worship. For those donees the aggregate that counts is capped at 10 percent of adjusted gross total income, and the excess is ignored with no carry-forward. Adjusted gross total income is gross total income less every other Chapter VIII (Chapter VI-A) deduction and less income taxed at special rates such as long-term capital gains.

Two further rules apply before any of that. Section 133(5) allows a donation above ₹2,000 only if it is paid by a mode other than cash, and the whole donation fails if it is, not just the excess. Section 133(4) allows only donations of money, so donations in kind earn nothing. And the deduction exists only under the old regime: section 202(2) computes new regime income without Chapter VIII deductions other than the employer's pension contribution in section 124(1), the Agniveer Corpus Fund contribution in section 125(3) and the additional employee cost deduction in section 146.

Section 80G Deduction Calculator

Total income before any Chapter VIII (Chapter VI-A) deduction, after the standard deduction on salary.

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80C, 80D, 80CCD and the rest, everything except this donation.

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Long-term capital gains, short-term gains on listed equity and similar income are left out of the adjusted gross total income.

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Paid in cash

A donation above ₹2,000 earns no deduction at all unless it is paid by a mode other than cash.

The donation deduction is not available under the new regime.

Deduction under section 133 (section 80G)

₹52,500

50% of ₹1,05,000, saving ₹16,120 in tax

Gross total income₹12 lakh
₹12,00,000
Other Chapter VI-A deductionseverything claimed under Chapter VIII other than this donation
₹-1,50,000
Special-rate income left out
₹0
Adjusted gross total income
₹10,50,000
Qualifying limit at 10%10% of ₹10,50,000
₹1,05,000
Donation that countscapped at the qualifying limit; ₹45,000 earns nothing
₹1,05,000
Deduction at 50%50% with qualifying limit
₹52,500
Total income after the deduction₹10,50,000 less ₹52,500
₹9,97,500
Tax savedincluding surcharge and cess, at old regime slabs
₹16,120
Effective rate on the donationtax saved as a share of the ₹52,500 deducted
30.7%
  • Figures are for FY 2026-27 under section 133 of the Income-tax Act, 2025 (section 80G of the 1961 Act). The 10% qualifying limit is section 133(2), the cash rule is section 133(5), and only donations of money qualify under section 133(4).
  • Adjusted gross total income is gross total income less every other Chapter VIII (Chapter VI-A) deduction and less income on which tax is not payable or is charged at a special rate, such as long-term capital gains.
  • The part of the donation above the qualifying limit is ignored and cannot be carried forward to a later year.

The formula

Deduction = Donation (capped at 10% of adjusted gross total income where the limit applies) × 100% or 50% by category, provided the donation is in money and any sum above ₹2,000 is not paid in cash

Adjusted gross total income
Gross total income less every other Chapter VIII deduction and less income on which tax is not payable or is charged at a special rate, under section 133(7)(a).
Qualifying limit
10 percent of adjusted gross total income under section 133(2), applied to the aggregate of donations in the two limited categories; the excess is ignored.
Category
100 percent without limit, 50 percent without limit, 100 percent with limit or 50 percent with limit, fixed by the sub-clause of section 133(1) the donee falls under.
Tax saved
The difference between old regime tax on total income before and after the deduction, including surcharge and cess, so it reflects any slab boundary the deduction crosses.

Where you donate to more than one limited-category donee, the 10 percent cap applies to the aggregate, not to each donation separately. Enter the total for the category to see the combined effect.

How to calculate it

  1. 1

    Identify the donee's category

    Check the donation receipt and the donee's approval. National funds such as the National Defence Fund, the PM's National Relief Fund and PM CARES are 100 percent without limit. The PM's Drought Relief Fund is 50 percent without limit. Donations to the Government for family planning are 100 percent with limit. Registered charitable institutions and most other donees are 50 percent with limit.

  2. 2

    Check the mode of payment and the form of the gift

    Only a sum of money qualifies. Anything above ₹2,000 must have been paid by cheque, draft or an electronic mode; a cash donation above that amount earns no deduction at all. Keep the receipt and the Form 10BE certificate the donee issues, because the claim is matched against the donee's statement.

  3. 3

    Compute adjusted gross total income

    Start with gross total income, the total of all heads before any Chapter VIII deduction. Subtract every other Chapter VIII deduction you claim, such as 80C, 80D and 80CCD, and subtract long-term capital gains, short-term capital gains on listed equity and any other income taxed at a special rate. What remains is the adjusted gross total income.

  4. 4

    Apply the qualifying limit where the category requires it

    For a donation in one of the two limited categories, take 10 percent of adjusted gross total income. If the aggregate of such donations exceeds that figure, only the amount up to the limit counts and the excess is lost. Donations in the two unlimited categories are counted in full and do not use up the limit.

  5. 5

    Apply the percentage and measure the saving

    Multiply the amount that counts by 100 percent or 50 percent according to the category to get the deduction. Subtract it from total income and recompute the tax under the old regime. The saving is the fall in tax including surcharge and cess, which is more than a flat slab rate whenever the deduction pulls income below a slab boundary.

The four categories of donation under section 133 (section 80G) for FY 2026-27

The four categories of donation under section 133 (section 80G) for FY 2026-27
CategoryExamplesDeductionQualifying limit
100% without limitNational Defence Fund, PM's National Relief Fund, PM CARES Fund, National Children's Fund, approved university of national eminenceWhole donationNone
50% without limitPrime Minister's Drought Relief FundHalf the donationNone
100% with limitGovernment or an approved local authority or institution, for promoting family planning; a company's donation to the Indian Olympic Association or a notified sports bodyWhole donation up to the limit10% of adjusted gross total income
50% with limitRegistered charitable institutions approved under section 133, Government or local authority for other charitable purposes, housing authorities, minority corporations, notified places of worshipHalf the donation up to the limit10% of adjusted gross total income

Worked example: ₹1,50,000 to a registered charitable institution, old regime

Gross total income
₹12,00,000
Other Chapter VI-A deductions claimed
₹1,50,000
Donation
₹1,50,000 by bank transfer
Category
50% with qualifying limit
  • Adjusted gross total income = ₹12,00,000 − ₹1,50,000 = ₹10,50,000
  • Qualifying limit = 10% of ₹10,50,000 = ₹1,05,000, so ₹45,000 of the donation is ignored
  • Deduction = 50% of ₹1,05,000 = ₹52,500
  • Total income falls from ₹10,50,000 to ₹9,97,500
  • Old regime tax on ₹10,50,000 = ₹1,27,500 plus 4% cess = ₹1,32,600
  • Old regime tax on ₹9,97,500 = ₹1,12,000 plus cess = ₹1,16,480

Deduction under section 133 (section 80G) = ₹52,500, saving ₹16,120 in tax

Frequently asked questions

For donations to the donees in the two limited categories, section 133(2) of the Income-tax Act, 2025 (section 80G(4) of the 1961 Act) caps the aggregate that counts at 10 percent of adjusted gross total income. Anything above the cap is ignored for the deduction and, as the department's own FAQs confirm, cannot be carried forward to a later year. Donations to the national funds in the unlimited categories are counted in full and do not consume the limit.
Take gross total income, which is the total of all heads before any Chapter VIII (Chapter VI-A) deduction. Reduce it by every other deduction you claim under that chapter, such as 80C, 80D and 80CCD, and by income on which tax is not payable or is charged at a special rate, including long-term capital gains and short-term capital gains on listed equity. Section 133(7)(a) of the 2025 Act defines it this way, and the department's FAQs list the same exclusions.
No. Section 202(2) of the Income-tax Act, 2025, which carries forward section 115BAC, computes new regime income without any deduction under Chapter VIII other than the employer's pension contribution in section 124(1), the Agniveer Corpus Fund contribution in section 125(3) and the additional employee cost deduction in section 146. The department's FAQs on section 80G state plainly that the deduction cannot be claimed if you opt for the new regime. The donation still counts for other purposes, but it saves no tax.
Only up to ₹2,000. Section 133(5) of the 2025 Act (section 80G(5D) of the 1961 Act) allows a deduction for a donation over ₹2,000 only if it is paid by a mode other than cash, such as cheque, draft, UPI or bank transfer. The bar applies to the whole donation, not to the excess over ₹2,000, so a ₹10,000 cash gift earns nothing while the same amount by transfer earns the full deduction for its category.
No. Section 133(4) allows the deduction only for a donation made as a sum of money. Goods, services, land or shares given to a charity do not qualify however they are valued, and neither does a donation for which you received a benefit in return. If you want the deduction, donate the money and let the institution buy what it needs.
Without any limit: the National Defence Fund, the PM's National Relief Fund and PM CARES Fund, the PM's Armenia Earthquake Relief Fund, the Africa Fund, the National Children's Fund, the National Foundation for Communal Harmony, an approved university or institution of national eminence, and the other funds listed in section 133(1)(a). With the 10 percent limit: sums to the Government or an approved local authority or institution for promoting family planning, and a company's donation to the Indian Olympic Association or a notified sports body.
A receipt from the donee showing its name, address, PAN and registration, and for donations to institutions approved under section 133(1)(b)(ii) the certificate of donation in Form 10BE that the donee generates from its statement of donations in Form 10BD. Section 133(6) allows the claim only on the basis of the information the donee has reported, so if the donee has not filed its statement or has reported a different amount the deduction is denied. Verify the donee's approval before you give.

Sources

Rates and rules on this page come from the following. This is a working aid, not professional advice: confirm anything material with your Chartered Accountant before you act on it.

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