Life & Career · 个税专项附加扣除 · Updated 2026-10-25
What Is Special Additional Deductions (Individual Income Tax)?
Definition
Beyond the 60,000 CNY annual standard deduction and social insurance, China's IIT allows seven special additional deductions: child education (2,000/month per child), infant care (2,000/month per child), continuing education (400/month or 3,600/year), major medical (up to 80,000/year), first-home mortgage interest (1,000/month), housing rent (800-1,500/month by city), and elderly support (3,000/month for only children). Deductions directly reduce taxable income: at a 10% marginal rate, 2,000/month saves 2,400 CNY of tax per year.
Formula
Taxable income = annual income − 60,000 − social insurance − special deductions
Worked Example
Monthly wage 15,000, renting in Beijing (1,500/month) plus only-child elderly support (3,000): 4,500 deducted monthly, saving 4,500×12×10% = 5,400 CNY per year within the 10% bracket.
Common Misconception
Mortgage interest and housing rent cannot be deducted in the same period (choose one). More deductions are not automatically "free money" — each saves tax only at your marginal rate and requires documented proof; false claims face clawback and penalties.
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