Deduct according to the prescribed proportion.

Deduction standards: Housing rental expenses incurred by taxpayers who do not own their own housing in their main work cities can be deducted in fixed amounts according to the following standards: (1) Municipalities, provincial capitals (capital) cities, cities with separate state plans, and the State Council determine For other cities in the city, the deduction standard is 1,500 yuan per month; (2) In addition to the cities listed in the first item, for cities with a registered population of more than 1 million in the municipal district, the deduction standard is 1,100 yuan per month; the registered population of the municipal district does not exceed 1 million In cities, the deduction standard is 800 yuan per month.

If the taxpayer’s spouse owns his own house in the taxpayer’s main city of work, it will be deemed that the taxpayer owns his own house in the main city of work. The registered population of municipal districts shall be based on the data published by the National Bureau of Statistics. The main working city refers to the entire administrative area of ??the municipality, city under separate state planning, sub-provincial city, prefecture-level city (region, state, league) where the taxpayer is employed; if the taxpayer does not have an employer, the comprehensive application shall be accepted. The city where the tax authority where the income is settled is located.

If both spouses mainly work in the same city, only one party can deduct housing rental expenses. Deduction objects: Housing rental expenses are deducted by the lessee who signs the rental housing contract. Taxpayers and their spouses cannot enjoy special additional deductions for housing loan interest and housing rent respectively within a tax year.

Required materials: Taxpayers should keep housing rental contracts, agreements and other relevant materials for future reference.

The calculation time for deductions is from the month when the house rental period begins to the month when the rental period ends as stipulated in the rental contract (agreement). If the contract (agreement) is terminated early, the actual lease shall prevail.