When calculating the special additional deduction for personal income tax, the taxpayer can deduct the first home loan before marriage by 50% of the deduction standard, or deduct a house only purchased by the buyer by 100% of the deduction standard. The interest expense of the first home loan shall be deducted according to the standard of 1 000 yuan per month in the year when the loan interest actually occurs, and the longest deduction period shall not exceed 240 months.

legal ground

Article 15 of the Interim Measures for Special Additional Deduction of Individual Income Tax

As agreed by both husband and wife, one of them can choose to deduct, and the specific deduction method cannot be changed within a tax year. For the first set of housing loans that occur when the husband and wife buy houses separately before marriage, they can choose to buy 1 house after marriage, and the buyer will deduct it according to the deduction standard of 100%, or the husband and wife will deduct it according to the deduction standard of 50%, and the specific deduction method cannot be changed within one tax year.