According to the regulations of the state, the deduction standard for rent tax refund is 1.500 yuan per month for municipalities directly under the central government, provincial capital cities, cities under separate state planning, and other cities determined by the China State Council in the Interim Measures for Special Additional Deduction of Individual Income Tax.

The Interim Measures for Special Additional Deduction of Individual Income Tax is a method drafted by State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC), in conjunction with relevant departments in line with the principles of fairness, reasonableness, simplicity, practicality, lightening the burden and improving people's livelihood.