The scope of special additional deduction for personal income tax mortgage is generally the first housing loan (in China) in the name of taxpayer or husband and wife, whether it is a commercial loan or a housing provident fund loan. Deduct according to the standard amount of 1000 yuan per month, that is, 12000 yuan can be deducted every year, with the longest period not exceeding 240 months. You can choose one of the spouses to deduct. If you have the first home loan before marriage, you can choose one of them to deduct 1000/ month or 500/ month respectively.

From the month when the repayment is agreed in the contract to the month when the loan contract is paid off, the longest deduction period is no more than 240 months, that is, if the loan term is 30 years, the maximum deduction can only be 20 years. After meeting the tax refund conditions, taxpayers can go to the local tax hall or the tax bureau near their home to handle it. You can apply for tax refund from March/kloc-0 after the end of the previous year to June 30 of the following year. After the tax refund process is completed, it will be directly credited to the borrower's bank repayment card.