Special additional personal income tax deductions

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Special additional personal income tax deductions

english.shanghai.gov.cn

Foreign individuals with taxable income in China are eligible for the same seven categories of special additional personal income tax deductions as Chinese residents. Below are FAQs about deduction eligibility and standards.

Infant care

Q: How much can be deducted if I have a child under the age of three?

A: If you have children under age three, the deduction standard is 24,000 yuan ($3,300) per child per year, or 2,000 yuan per month. Parents may choose either a full deduction for one parent or a 50/50 split between both parents.

Q: If my child was born abroad, can I still claim the deduction?

A: Yes. Whether the infant is born in China or abroad, parents can claim the deduction.

Children's education

Q: What is the deduction standard for children's education expenses?

A: 24,000 yuan annually (2,000 yuan monthly) per child. This deduction covers full-time education from preschool at age three up to a doctoral degree.

Q: Can I claim the deduction for children's education if my children attend private schools?

A: Yes. Whether your children attend public or private schools, you can claim the deduction.

Q: I am not the biological parent of the child, but I am responsible for raising and educating him/her. Can I claim deductions?

A: Yes. If you are the child's legal guardian and assume responsibility for his/her support and education, you can claim deductions for his/her education expenses.

Q: My child graduated from undergraduate studies and is preparing for the postgraduate admissions test. Can I deduct the education expenses?

A: No. Since your child has not yet enrolled in a full-time postgraduate program, they do not meet the conditions for child education expenses.

Continuing education

Q: What is the scope of deductions for continuing education?

A: Taxpayers in China can deduct expenses for continuing education in the country at an amount of 400 yuan per month, within a period not exceeding 48 months.

Q: Can expenses for extracurricular classes that do not issue an official certificate be deducted?

A: No. The special additional deductions for continuing education are limited to expenses for academic continuing education, vocational qualification continuing education for skilled personnel, and professional and technical personnel. Expenses for extracurricular classes such as floral arrangement are not eligible for deductions.

Supporting the elderly parents/grandparents

Q: What is the scope of deductions for supporting elderly relatives?

A: You can deduct the expenses from taxable income for supporting parents and grandparents or great-grandparents over the age of 60 whose children have passed away.

Q: What is the deduction standard for supporting elderly parents?

A: Taxpayers who are the only child are entitled to a deduction of 3,000 yuan per month. Taxpayers who are not the only child must share the deduction with their siblings, with the shared amount not exceeding 1,500 yuan per month per taxpayer.

Serious illness medical expenses

Q: What is the deduction for serious illness medical treatment?

A: Within a tax year, you can deduct the portion of out-of-pocket medical expenses under the basic medical insurance program that exceeds 15,000 yuan, up to a maximum of 80,000 yuan. This deduction is filed only during the annual comprehensive income settlement.

Q: Can I claim the deduction for serious illness medical expenses when seeking treatment at a private hospital?

A: Yes. As long as the private hospital is included in the medical insurance settlement system, your expenses are eligible for the deduction for serious illness medical expenses.

Housing loan interest

Q: What is the scope of deductions for housing loan interest?

A: If you or your spouse, either separately or jointly, buy your first property in China using loans from commercial banks or housing provident funds, you can claim a deduction for housing loan interest. A taxpayer cannot claim both housing loan interest and housing rent deductions in the same tax year.

Q: What is the standard of housing loan interest deduction ?

A: You can claim a deduction of 1,000 yuan per month, with a maximum period of 240 months.

Housing rent

Q: What is the scope of deductions for housing rent?

A: If you and your spouse do not own a home in your primary work city and incur rental expenses there, you may claim a fixed monthly deduction.

Q: What is the standard of housing rent deduction?

A: The deduction amount ranges from 800 to 1,500 yuan depending on the city where the rented property is located. As for Shanghai, the standard is 1,500 yuan a month.

Updated July 20, 2026

Source: State Taxation Administration

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