Item

Deduction category

Application scope

Deduction amount (RMB)

Deduction method

1

Children’s education

Pre-school, compulsory education, intermediate education, higher education

1,000 per child per month (or 12,000 per child yearly)

Standard amount,

50/50 split between spouses, or 100% by either parent

2

Continuing education expenses

Academic education

400 per month (or 4,800 yearly)

Standard amount,

Up to 48 months if for the same degree course,

Optional for parent to claim on behalf of child

Technical or professional qualification

3,600

Standard amount,

In the year in which certification is obtained

3

Medical  expenses for critical illness

Expenses recorded in the social medical insurance management system,

Above 15,000 and capped at 80,000 yearly

Actual amount incurred,

Deductible by either taxpayer or spouse,

For a child, can be deducted by either parent

4

Housing mortgage interest

First residential property of the taxpayer or spouse, or

Interest on commercial or provident fund loan

1,000 per month (or 12,000 yearly)

In the year in which loan interest incurs,

Up to 240 months

5

Housing rental

Municipalities, provincial capital cities, plan-listed cities and other, as marked by State Council, and the taxpayer does not own housing in the main city of employment

1,500 per month (or 18,000 yearly)

Standard amount,

Deductible 100% by taxpayer who signed the lease if both spouses work in the same city,

Claimable by both spouses if working separately in different cities

Cities with population of more than 1 million, and the taxpayer does not own housing in the main city of employment

1,100 per month (or 13,200 yearly)

Standard amount,

Deductible 100% by taxpayer who signed the lease if both spouses work in the same city,

Claimable by both spouses if working separately in different cities

Cities with a population of less than 1 million, and the taxpayer does not own housing in the main city of employment

800 per month (or 9,600 yearly)

Standard amount,

Deductible 100% by taxpayer who signed the lease if both spouses work in the same city,

Claimable by both spouses if working separately in different cities

6

Caring for the elderly dependent

Parents above sixty years old, or

Other statutory grandparents

2,000 per month (or 24,000 yearly)

Standard deduction if claimed by one sibling

Up to 1,000 (or 12,000 yearly)

Claimable per sibling if deduction divided