notice of the state council on raising the special additional deduction standards for personal income tax
2023.09.06 the state council’s relevant provisions on raising personal income taxnotice on the special additional deduction standard
guofa [2023] no. 13
in order to further reduce the expenditure burden of family childbirth and care for the elderly, in accordance with the relevant provisions of the "people's republic of china personal income tax law", the state council decided to raise the special additional deduction standards for personal income taxes, including infant care under 3 years old. the relevant matters are notified as follows:
1. the special additional deduction standard for infant care under 3 years old will be increased from 1,000 yuan per month to 2,000 yuan per infant.
2. the special additional deduction standard for children’s education will be increased from 1,000 yuan per child to 2,000 yuan per month.
3. the special additional deduction standard for supporting the elderly has been increased from 2,000 yuan per month to 3,000 yuan. among them, only children are deducted at a fixed quota of rmb 3,000 per month; non-only children share a monthly deduction amount of rmb 3,000 per month with brothers and sisters, and the amount shared by each person cannot exceed rmb 1,500 per month.
4. other matters involved in the care of infants and young children under the age of 3, education of children, and supporting the elderly shall be implemented in accordance with the relevant provisions of the "interim measures for special additional deductions for personal income tax".
5. the above adjusted deduction standards will be implemented from january 1, 2023.
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