Special additional deduction for individual tax (full name: special additional deduction for personal income tax) refers to six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and support for the elderly stipulated in the personal income tax law. It is one of the supporting measures to implement the newly revised individual income tax law.

Legal basis:

Interim Measures for Special Additional Deduction of Personal Income Tax Article 14 The taxpayer or his spouse alone or * * together with the interest expenses of the first set of housing loans incurred by using personal housing loans or housing accumulation funds of commercial banks to purchase housing for himself or his spouse in China; In the year when the loan interest actually occurs, it shall be deducted according to the standard amount of 1000 yuan per month, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.