Because according to the Notice of the State Council on Printing and Distributing the Interim Measures for Special Additional Deduction of Individual Income Tax, taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year.

The deduction condition of housing rent is to rent a house in the main working city without housing, so if you have a house in your workplace, you have no choice. Even if you rent a house while paying the loan, you can only deduct the loan interest.