2026年度个人所得税专项附加扣除

Group 1 - The article discusses the special additional deductions for individual income tax in China, detailing various categories such as child education, continuing education, major medical expenses, housing loan interest, and housing rental expenses [3][8][11][15][19]. - For child education, the deduction standard is set at 2000 yuan per month for each child, with specific rules for parents on how to claim this deduction [3][6]. - Continuing education expenses can be deducted at 400 yuan per month for degree education and 3600 yuan per year for vocational qualification education [6][7]. Group 2 - Major medical expenses exceeding 15,000 yuan in a tax year can be deducted, with a limit of 80,000 yuan for actual expenses [8][9]. - Housing loan interest for the first home can be deducted at a standard of 1000 yuan per month, with specific rules for married and unmarried taxpayers [11][12]. - Housing rental expenses vary by city, with deductions of 1500 yuan per month for major cities and lower amounts for smaller cities [15][16]. Group 3 - For elderly care, taxpayers can deduct 3000 yuan per month for supporting parents aged 60 and above, with specific rules for only children and siblings [19][20]. - The article emphasizes that taxpayers cannot simultaneously claim deductions for housing loan interest and housing rental expenses within the same tax year [14][18].