1. Mortgage tax refund deduction standard: from the first repayment month, it will be deducted according to the standard amount of 1000 yuan per month, that is, the maximum deduction can be 12000 yuan per year.

2. Calculation formula of mortgage tax refund:

If the personal income tax actually paid in the previous year is less than the special deduction for mortgage, the mortgage tax rebate = the personal income tax actually paid;

If the personal income tax actually paid in the previous year is greater than the special deduction of mortgage, the mortgage tax rebate = the special deduction of mortgage.

Application conditions for mortgage tax refund

1, first of all, you have to pay personal income tax, and there will be a tax refund only if you pay the tax first;

2. The individual tax was paid in the previous natural year, and then the application was made in March 1 to June 30 of the following year, that is, the individual tax paid in the previous year will not be refunded;

3. The requirement is the first housing loan, and the housing is in China.

explain

Assuming that the first repayment time of the taxpayer's first suite is March 2022, the monthly comprehensive income is 6,000 yuan, the individual tax rate is 3%, and the taxpayer pays five insurances and one gold every month as 800 yuan, then:

Personal income tax actually paid in 2022 = (6000-5000-800) * 3% *12 = 72 yuan,

In 2022, the accumulated special additional deduction amount of mortgage = 10 month * 1000= 10000 yuan, so the mortgage tax refund amount =72 yuan.

If the monthly comprehensive income is 40,000 yuan and the individual tax rate is 10%, then:

Personal income tax actually paid in 2022 = (40000-5000-800) *10% *12 = 41040 yuan,

In 2022, the accumulated special additional deduction amount of mortgage = 10 month * 1000= 10000 yuan, so the mortgage tax refund amount = 10000 yuan.

Mortgage, also known as house mortgage. Mortgage means that the buyer fills in the mortgage loan application form to the bank and provides legal documents such as ID card, income certificate, house sales contract and guarantee letter. The bank promises to grant loans to the buyer after passing the examination, and handle the registration and notarization of real estate mortgage according to the house sales contract provided by the buyer and the mortgage loan contract concluded between the bank and the buyer. The bank directly transfers the loan funds to the seller's account within the time limit stipulated in the contract.

housing loans

Personal housing loan refers to the loan issued by the bank to the borrower for purchasing ordinary housing for personal use. The borrower must provide a guarantee when applying for a personal housing loan. Personal housing loans mainly include entrusted loans, self-operated loans and portfolio loans. entrusted loan

Entrusted loans for individual housing refer to loans issued by banks to individuals who purchase ordinary housing according to regulations, and the source of funds is housing provident fund deposits. Also known as provident fund loans.

Self-operated loan

Personal housing self-operated loans are loans granted to individual buyers with bank credit funds as the source. Also known as commercial personal housing loans, the loan names of banks are different. China Construction Bank is called individual housing loan, and Industrial and Commercial Bank and Agricultural Bank are called individual housing guarantee loan.

Consortium lending

Personal housing portfolio loan refers to a loan issued to the same borrower with housing provident fund deposits and credit funds for the purchase of self-occupied ordinary housing, which is a combination of personal housing entrusted loans and self-operated loans. In addition, there are housing savings loans and mortgage loans.