Gift Aid calculator
Enter a donation to see what it is worth to a UK charity with Gift Aid. Kayana prepares your Gift Aid claim. You review it and submit it to HMRC from Reports → Gift Aid.
Covers the 40% and 45% rates only. HMRC says Scottish taxpayers paying above the Scottish basic rate use the same process, but this calculator does not model Scottish rates.
- Donor gives
- £100.00
- Charity can claim
- £25.00
- Gift plus Gift Aid
- £125.00
An estimate, not tax advice. Gift Aid applies to eligible gifts from UK taxpayers to UK charities. The charity's actual claim depends on valid declarations and HMRC's rules.
Gift Aid questions
How is Gift Aid calculated?
A charity can claim an extra 25p for every £1 a UK taxpayer gives. A £100 donation is worth £125 to the charity.
Does the donor's tax rate change what the charity gets?
No. The charity claims 25p per £1 whatever the donor's rate. A higher-rate taxpayer can claim the difference between their rate and the basic rate on their own tax return: £25.00 on a £100 gift at 40%, or £31.25 at 45%. That is the donor's claim, not the charity's.
Who can give under Gift Aid?
The donor must have paid at least as much Income Tax or Capital Gains Tax in the tax year as the charity wants to claim. Donations qualify as long as they are not more than 4 times what the donor has paid in tax in that year.
Gift Aid for charities: how it works and how to claim · How Kayana Aid captures Gift Aid
Sources
- GOV.UK, Gift Aid (donor guide)
- GOV.UK, Claiming Gift Aid as a charity or CASC
- HMRC, HS342 Charitable giving (2026)
- HMRC, Charities detailed guidance notes, chapter 3
Checked on 8 October 2026. An estimate, not tax advice.