Tax treatment of official development assistance

Launched in January 2022, the Tax Treatment of Official Development Assistance Hub is the first public resource of its kind to improve the transparency around the taxation of development aid. It presents approaches taken by participating donor countries to claiming tax exemptions on goods and services funded by official development assistance (ODA) and provides links to additional resources.

 

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The table below provides an overview of the tax exemption policies followed by participating DAC members, as well as detailed country sheets for 22 DAC members which participated in the survey. Unless otherwise stated, the policies refer to arrangements where the DAC member has sufficient autonomy to implement the policy (e.g. bilateral funding arrangements).

Providers of ODA not currently listed are encouraged to participate by contacting [email protected] and [email protected].

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