Deductions for a donation – when you donate money to a university

Individuals and estates can deduct amounts donated to universities or other higher education institutions from their earned income. You can claim a deduction for a donation of €850–€500,000 that you have made to a university or other institution of higher education receiving public funding or to an associated university fund within the EEA for the purpose of promoting science or arts. 

How to claim

For the 2023 tax year

You receive your personal pre-completed tax return by the end of April. Claim the deduction in your tax return before its due date. We will then take account of it in your tax decision, which you will receive by the end of October.

Claim the deduction in MyTax

You can also file the details on paper with Form 50A Earned income and deductions. How to file on paper forms

For 2024

You cannot claim a deduction for the current year in MyTax. You can file the deduction for 2024 on your pre-completed tax return in spring 2025.

If you want to file the deduction for 2024 during the year, you can file the details on paper with Form 50A Earned income and deductions. Enclose a receipt of the payment.