The standard of special additional deduction for housing loans is that in the year when the loan interest actually occurs, it is deducted according to the standard of 1 000 yuan per month, and the maximum deduction period is no more than 240 months. Taxpayers can only enjoy a first home loan interest deduction. The time range of special additional deduction of housing loan interest, the taxpayer's housing loan interest deduction period can not exceed 240 months, and can not enjoy additional deduction after 240 months. For the repayment period after 20 19, it can be deducted as long as it meets the conditions.

Special additional deduction conditions for housing loans: The special additional deduction for housing loan interest refers to one of the six special additional deductions stipulated in the Individual Income Tax Law of People's Republic of China (PRC). Chapter V of the Interim Measures for Special Additional Deduction of Individual Income Tax has made relevant provisions on special additional deduction of housing loan interest, which will be implemented as of 20 19 1. From 20 19 65438+ 10/month 1, taxpayers can enjoy six special additional deductions, such as children's education, continuing education, serious illness medical care, housing loan interest or housing rent, and supporting the elderly.

The specific scope and standard of special additional deduction of housing loan interest: The interest expenses of the first housing loan incurred by taxpayers or their spouses using personal housing loans or housing accumulation funds of commercial banks to purchase houses for themselves or their spouses can be deducted according to the standard of 12000 yuan per year (1000 yuan per month) during the loan repayment period. Upon the agreement of both husband and wife, one of them may choose to deduct, and the specific deduction method shall not be changed within one tax year, and the taxpayer shall provide the housing loan contract and proof of loan repayment expenditure. In addition, taxpayers are not allowed to deduct non-first-home loan interest expenses.