1, the deduction standard is 800 yuan per month for cities whose registered population in the municipal area does not exceed 1 10,000;

2. For cities with a registered population of more than 6,543.8+0,000, the deduction standard is 654.38+065.438+0,000 yuan per month;

3. The deduction standard for municipalities directly under the central government and provincial capitals is 1500 yuan per month.

The house rental fee shall be deducted by the lessee who signs the house rental contract. Taxpayers and their spouses cannot enjoy the special additional deduction of housing loan interest and housing rent at the same time in a tax year. Taxpayers should keep housing lease contracts, agreements and other relevant information for future reference.

Legal basis: Article 17 of the Interim Measures for Special Additional Deduction of Individual Income Tax.

Housing rental expenses incurred by taxpayers who do not own their own houses in major working cities can be deducted according to the following standards:

(1) For municipalities directly under the central government, provincial capital cities, cities under separate state planning and other cities determined by the State Council, the deduction standard is 1500 yuan per month;

(two) in addition to the cities listed in the first paragraph, the deduction standard is1100 yuan per month for cities with a registered population of more than100; For cities with a registered population of no more than 6.5438+0 million, the deduction standard is 800 yuan per month.

If the taxpayer's spouse has his own house in the taxpayer's main working city, it is deemed that the taxpayer has his own house in the main working city.

The registered population of municipal districts shall be subject to the data published by the National Bureau of Statistics.