Since the rent and mortgage can only be deducted from the special tax, they can't be deducted at the same time, so it is more cost-effective to see which one is deducted more.

1, housing rent special plus deduction

(1) for municipalities directly under the central government, cities with provincial capitals, cities with separate plans and other cities determined by the state, the deduction standard is 1500 yuan per month;

(2) In addition to the cities listed above, the deduction standard is10/00 yuan per month for cities whose registered population exceeds10/00; For cities with a registered population of no more than1000000, the deduction standard is 800 yuan per month.

2, housing loan interest special deduction

There is no distinction between cities and regions, and it is deducted according to the standard quota of 1000 yuan per month, and the maximum deduction period is no more than 240 months.

Comparing the rent with the mortgage deduction standard, we can get the following results:

1, Beijing, Shanghai, Guangzhou, Tianjin, Chongqing, Chengdu, Hangzhou, Nanjing, Wuhan, Changsha, Xi' an and other cities, the rent deduction amount is 1500 yuan, which is greater than the mortgage deduction amount 1000 yuan, so it is more cost-effective to deduct the rent for a special tax.

2. Taking Hunan Province as an example, the resident population of all cities and states in the province has exceeded 100000, so the rent deduction amount in Hunan Province is11000 yuan, which is greater than the mortgage deduction amount1000 yuan, so it is more cost-effective to deduct the rent for individual tax in Hunan Province.

3. Take Hebei Province as an example. Only Dingzhou City and xinji city City in the province have a population of less than 1000,000, so the rent deduction amount of Dingzhou City and xinji city City is 800 yuan, which is less than the mortgage deduction amount of1000 yuan. Therefore, it is more cost-effective to deduct the mortgage for Dingzhou City and xinji city City in Hebei Province.