The standard for special additional deductions for housing loan interest is 1,000 yuan per month.

This is a deduction based on a fixed amount in the year in which the taxpayer actually incurs loan interest, and the deduction period shall not exceed 240 months. If taxpayers take advantage of this deduction, they can only take one deduction for interest on their first home loan. A first home loan refers to a home loan that enjoys first home loan interest rates when purchasing a home.

Special loans from the People's Bank of China include:

1. Economic development loans for old, minority, border and poor areas.

2. Local economic development loans. According to the local economic development master plan, key construction projects will be focused on revitalizing the local economy and giving full play to local economic advantages.

3. Purchase RMB loans with foreign exchange quota. According to the special use of foreign exchange approved by the State Planning Commission to use the national balance of foreign exchange, coastal port cities and local governments use foreign exchange to expand their powers. Within the RMB loan quota issued by the People's Bank of China, it is mainly used for designated projects or key enterprises, and the technological transformation of key projects.

4. Development loans for 14 coastal port cities and special economic zones.

To sum up, the special additional deduction policy for personal income tax provides taxpayers with a variety of deduction items, aiming to reduce the financial burden of taxpayers and increase after-tax disposable income. Taxpayers should reasonably select and declare corresponding special additional deduction items based on their actual circumstances.

Legal basis:

"Interim Measures for Special Additional Deductions for Personal Income Tax"

Article 14

The taxpayer himself or his spouse alone Or *** uses a commercial bank or housing provident fund personal housing loan to purchase a house in China for himself or his spouse. The interest expenses incurred on the first housing loan will be deducted at a standard fixed amount of 1,000 yuan per month in the year in which the loan interest is actually incurred. , the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a one-time deduction for interest on their first home loan.

The term “first-home loan” as mentioned in these Measures refers to a home loan that enjoys the first-home loan interest rate for purchasing a home.