1. For cities determined by the State Council, the deduction standard is 1500 yuan per month;

2. For cities with a registered population of 6,543.8+0,000, the deduction standard is 654.38+065.438+0,000 yuan per month;

3. For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.

Applicable conditions of special additional deduction for housing:

1. The special additional deduction for housing rent is applicable to taxpayers who do not own their own houses in major working cities;

2. The special additional deduction of housing loan interest is applicable to taxpayers who purchase the first home in China with personal housing loans;

3. Housing loan discount targets include commercial loans and provident fund loans;

4. The house rental fee shall be deducted by the lessee who signed the house rental contract;

5. Taxpayers can only enjoy a first home loan interest deduction.

To sum up, the standard of housing special additional deduction depends on the registered population of this city and the determination of the State Council, which is divided into three grades: 1500 yuan, 1 100 yuan and 800 yuan per month.

Legal basis:

Interim Measures for Special Additional Deduction of Individual Income Tax

Article 17

The housing rental expenses incurred by taxpayers who do not own their own houses in their main working cities can be deducted according to the following standards: (1) The deduction standard is 1.500 yuan per month for municipalities directly under the central government, provincial capital cities, cities with separate plans and other cities determined by the State Council; (two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month. If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city. The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.