1, and the personal income tax deduction standard for housing loans is 1000 yuan per month;

2. The maximum deduction period shall not exceed 240 months;

3. If you can enjoy the deduction, you can choose to deduct it from one of them according to the agreement of both husband and wife. Keep a tax year unchanged after confirmation.

There are special fees for individual taxes:

1, children education

2. Continuing education;

3. Serious illness medical treatment;

4. Housing loan interest;

5. Housing rent;

6. Support the elderly.

To sum up, as agreed by both husband and wife, one of them can choose to deduct, and the specific deduction method cannot be changed within one 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.

Legal basis:

Article 14 of the Notice of the Interim Measures for Special Additional Deduction of Individual Income Tax

If taxpayers or their spouses use individual housing loans from commercial banks or housing accumulation funds alone or jointly to purchase housing for themselves or their spouses in China, the interest expenses incurred in the first housing loan shall be deducted according to the standard quota of 1 000 yuan per month in the year when the loan interest actually occurred, and the maximum deduction period shall not exceed 240 months. Taxpayers can only enjoy a first home loan interest deduction.

The term "first home loan" as mentioned in these Measures refers to the housing loan that enjoys the interest rate of the first home loan when buying a house.