The State Council newly released an announcement that care expenses for children under 3 year-old would be included in the Special Additional Deductions for Individual Income tax, which is retroactive from 1 Jan 2022.

The standard and application rule for this new deduction item is as below.

Deduction Type   Standard Amount (CNY) Scope of Application
      Per Month Per Child
Childcare 1,000 from month of birth to one month prior to 3 years old

Since 29 Mar 2022, employees are able to log in official IIT app issued by State Administration of Taxation to submit relevant information to enjoy this tax benefit.

Please find the official website for your reference.