What are the special additional deductions for personal income tax? An introduction to the special additional deductions for personal income tax . Many netizens don’t know what the special additional deductions for personal income tax are. Let’s take a look at the introduction to the special additional deductions for personal income tax.
Details of special additional deductions:
1. Children’s education: For children’s preschool education and academic education, the standard deduction for each child is 12,000 yuan/year.
2. Continuing education: The taxpayer’s continuing education for academic qualifications is deducted at the rate of 4,800 yuan/year. The continuing education for the professional qualifications of skilled personnel and the continuing education for the professional qualifications of professional and technical personnel is deducted at the rate of 3,600 yuan/year.
3. Medical treatment for serious illnesses: If the medical burden exceeds 15,000 yuan in a tax year, 60,000 yuan per year will be deducted.
4. Housing loan interest or housing rent: During the loan repayment period, personal housing loans are deducted at the rate of 12,000 yuan/year, and those who rent a house are deducted at the standard rate of 9,600 yuan to 14,400 yuan/year.
5. Supporting the elderly: Taxpayers who support parents or legal caregivers over the age of 60 (inclusive) will be deducted at a standard of 12,000 yuan to 24,000 yuan.
