Business · Economy · 2 days ago
China clarifies tax deduction rules for professional qualifications
China’s tax authorities have clarified when workers can claim a personal income tax deduction for continuing professional education.
The deduction is a flat 3,600 yuan and applies in the year a qualifying professional certificate is obtained.
Only certificates listed in the national occupational qualification directory are eligible; training certificates and course records do not count.
Annual checks, periodic renewals and replacement certificates do not create a new qualification, so they cannot be used to claim the deduction again.
A newly obtained, higher-level qualification can qualify in the year it is issued.
The deduction can be claimed only once per tax year, even if a person obtains several eligible certificates that year.
A separate deduction for continuing academic education can also be claimed in the same year.
China’s tax authorities have clarified that renewing, inspecting or replacing a professional qualification certificate does not qualify for a repeat income-tax deduction.
Eligible taxpayers can claim a one-time deduction of 3,600 yuan in the year they first obtain a qualifying certificate.
Only 72 certificates listed in the 2021 National Occupational Qualification Catalogue qualify.
A new, higher-level qualification can qualify for a deduction in the year its certificate is issued.
Taxpayers may claim the professional qualification deduction only once per tax year, regardless of how many qualifying certificates they obtain.
- Who
- Individual income taxpayers who obtain professional qualification certificates.
- What
- Tax authorities clarified which professional qualification continuing education expenses qualify for a 3,600-yuan deduction and when it can be claimed.
- When
- The guidance was reported on October 11, 2026.
- Where
- China.
- Why
- To clarify the limits of the tax deduction, help taxpayers claim it accurately and avoid tax risks.
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- Deduction amount
- 3,600 yuan
- Eligible certificates
- 72 in the 2021 National Occupational Qualification Catalogue
- Deduction frequency
- Once per taxpayer per tax year
- Renewals and replacements
- Do not qualify for a repeat deduction
- Higher-level qualification
- A new qualification can qualify in the year its certificate is issued
What people are saying
Renewal, annual inspection and verification after obtaining a certificate are only management requirements to maintain the validity of an industry qualification; they do not create a new occupational qualification and do not constitute obtaining a relevant certificate under the policy.
Taxpayers must make truthful declarations strictly in accordance with the statutory catalogue and conditions.
Sources
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