The personal income tax deduction standard for housing loans is 1 1,000 yuan/month. You can choose to deduct 1 0,000% by yourself or 50% by your spouse. Deduction standard: RMB 1 1,000 per month, which can be deducted according to the proportion of the main lender 1 1,000%, or half of the deduction can be made by both husband and wife, and each person can deduct 50%. The 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 or housing rent, and supporting the elderly as stipulated in the personal income tax law.

legal ground

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) shall pay individual income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.