Core Points - The confirmation for the 2026 individual income tax special additional deductions begins from December 1 to December 30, 2025 [3] - Taxpayers need to confirm the content of the "individual income tax special additional deductions" each December for the following year [3] Summary by Category Special Additional Deductions - There are seven categories of special additional deductions: child education, continuing education, serious illness medical expenses, housing loan interest, housing rent, elderly care, and childcare for children under three [3] - The deduction standards for childcare and child education are set at 2,000 yuan per month for each child [3] - The elderly care deduction is 3,000 yuan per month for only children; non-only children must share the deduction, with a maximum of 1,500 yuan per month per person [3] - Continuing education deductions are divided into two types: 3,600 yuan for vocational qualification continuing education in the year of obtaining the certificate, and 400 yuan per month during the study period for degree continuing education [3] - Serious illness medical expenses can be deducted for amounts exceeding 15,000 yuan, with a maximum deduction of 80,000 yuan [3][4] Housing Deductions - The housing loan interest deduction is set at 1,000 yuan per month [4] - Housing rent deductions vary by city size, with three tiers: 1,500 yuan, 1,100 yuan, and 800 yuan per month [5] Confirmation Process - The individual income tax APP and the natural person electronic tax bureau website have opened the "confirm next year's special additional deductions" function [5] - Taxpayers can easily transfer their 2025 deduction information to 2026 using the "one-click transfer" feature [5] - For first-time filers, they can log in and fill out the information in the special additional deduction module [5]
半两财经｜2026年度个税扣除开始确认 操作指南来了
Sou Hu Cai Jing·2025-12-01 06:36