The claim and confirmation of special additional deductions for Individual Income Tax of year 2023 have started. Taxpayers can apply for the deduction via the official app of Individual Income Tax or the official e-taxation website (https://etax.chinatax.gov.cn/). Currently, special additional deductions include seven items, i.e., Children's education, Eldercare, Housing Rent, Housing Loan Interest, Continuing Education, Treatment for Serious Diseases, and the Childcare of Infants under Three, with the last one newly listed in March. 

Since January 1, 2022, taxpayers can enjoy a childcare tax deduction of CNY 1,000 per month for each infant under three. Two options are available: a CNY 1,000 deduction for one of the parents or a CNY 500 deduction for both parents.  

When claiming special additional deductions for Individual Income Tax of year 2023, taxpayers can import previous settings with one click if item(s) of special additional deductions remain(s) unchanged. However, if the item(s) change(s), taxpayers need to fill again. 

(Source: Beijing Daily)