80G Donation Tax Calculator India โ FY 2025-26
Calculate tax saved on donations under Section 80G, maximize your deduction within the 10% AGI cap, and verify your donation receipt qualifies. Section 80G is available under the old tax regime only. Cash donations above Rs.2,000 are not eligible.
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How to Use This Calculator
Tax Saving on Donation tab
Enter your donation amount (e.g. Rs.50,000), select the institution type (which determines deduction percentage and whether the 10% AGI cap applies), your income tax slab under the old regime, your gross total income, and the payment mode. The calculator shows your eligible deduction under Section 80G, checks the 10% AGI cap, computes tax saved (including 4% cess), and shows the effective cost of your donation after tax benefit.
Maximize 80G tab
Enter your gross total income and donations already made this year along with their institution type. The calculator shows how much of the 10% AGI cap has been used, the remaining deduction capacity, and recommends how much more to donate to 50% or 100% category institutions for maximum tax saving. This helps you plan donations before the financial year ends.
Donation Receipt Check tab
Answer 5 yes/no questions about your donation receipt. The calculator checks whether your donation qualifies for 80G deduction and tells you exactly what is missing if it does not qualify. All 5 conditions must be met: valid 80G approval, PAN on receipt, registration number, 80G approval number, and non-cash payment for donations above Rs.2,000.
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The Formula
Section 80G provides deductions for donations to approved charitable institutions. The deduction depends on the category of the institution:
Category A: 100% deduction, no limit (PM National Relief Fund, National Defence Fund, CM Relief Fund)
Category B: 50% deduction, no limit (PM Drought Relief Fund, National Children's Fund)
Category C: 100% deduction, subject to 10% of AGI (approved educational/medical institutions)
Category D: 50% deduction, subject to 10% of AGI (most charitable trusts, temples, mosques, churches, gurudwaras)
10% AGI Cap Computation:
Adjusted Gross Total Income = Gross Total Income − all deductions under Chapter VI-A (except 80G itself)
Maximum qualifying donation = 10% of Adjusted Gross Total Income
If donation exceeds 10% AGI, excess amount does NOT qualify for deduction
Tax Saved:
Eligible Deduction = Qualifying Amount × Deduction Percentage (100% or 50%)
Tax Saved = Eligible Deduction × Tax Slab Rate
Cess Saved = Tax Saved × 4%
Total Tax Saved = Tax Saved + Cess Saved
Effective Cost of Donation = Donation Amount − Total Tax Saved
Cash Donation Limit:
Maximum cash donation eligible for 80G: Rs.2,000 (Section 80G(5D))
Donations above Rs.2,000 must be via cheque, DD, UPI, or bank transfer
Tax Regime:
Section 80G deduction is available ONLY under the old tax regime.
NOT available under the new tax regime (Section 115BAC), which is the default from FY 2023-24.
The key takeaway: for most donations (to charitable trusts, temples, etc.), you get 50% deduction capped at 10% of your adjusted gross income. At a 30% tax slab, a Rs.50,000 donation effectively costs you only Rs.34,200 after tax saving.
Example
Sunita — IT professional in Pune, donates Rs.50,000 to a local charitable trust
Sunita (34) earns Rs.15,00,000 gross total income and files under the old tax regime. She donates Rs.50,000 to her local charitable trust (registered under 80G, 50% deduction with 10% AGI limit category). She pays via UPI. She wants to know how much tax she saves.
Step 1: Check 10% AGI cap
Step 2: Calculate eligible deduction
Step 3: Calculate tax saved
Sunita's Rs.50,000 donation to the charitable trust saves her Rs.7,800 in taxes. Her effective cost is Rs.42,200 — she donates Rs.50,000 but the government effectively subsidizes Rs.7,800 of it via tax deduction. If she had donated to PM National Relief Fund (100% deduction, no limit), her tax saving would have been Rs.15,600 on the same donation.