Guo Fa [2023] No. 13

To people's governments of provinces, autonomous regions, and municipalities directly under the Central Government, ministries and commissions under the State Council:

In order to further reduce the expenditure burden on families for child-rearing and the elderly supporting, in accordance with the relevant provisions of the Individual Income Tax Law of the People's Republic of China, the State Council has decided to raise the standard of three special additional deductions of individual income tax, including infants care under the age of 3 and other two deductions. The relevant matters are hereby notified as follows:

1. The special additional deduction standard for infant care under the age of 3 will be raised from 1,000 yuan per infant per month to 2,000 yuan.
   
   
2. The special additional deduction standard for children's education will be raised from 1,000 yuan per child per month to 2,000 yuan.
   
   
3. The special additional deduction standard for elderly care will be raised from 2,000 yuan to 3,000 yuan per month. Among them, the standard deduction quota of the single child is 3,000 yuan per month; non-single children share a monthly deduction of 3,000 yuan with their siblings, and the amount shared by each person cannot exceed 1,500 yuan per month.
   
   
4. Other matters related to special additional deductions for infant care under the age of 3, children's education, and elderly care shall be implemented in accordance with the relevant provisions of the Interim Measures for Special Additional Deductions for Individual Income Tax.
   
   
5. The above adjusted deduction standard will be implemented from January 1, 2023.

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