In order to further reduce the expenditure burden on families for child-rearing and supporting the elderly, 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 for three special additional deductions for individual income tax, including care for infants and young children under the age of 3. 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 supporting the elderly will be raised from 2,000 yuan to 3,000 yuan per month. Among them, the only child is deducted according to the standard quota of 3,000 yuan per month; Non-only children share a monthly deduction amount 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, children’s education, and old-age support under the age of 3 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.

The State Council

August 28, 2023