Two Departments Announce: Childcare Subsidies Issued Under Childcare Subsidy System Exempt from Personal Income Tax

Announcement on Personal Income Tax Policy Related to Childcare Subsidies

In accordance with the relevant provisions of the “Implementation Plan for the Childcare Subsidy System” issued by the Central Committee and the State Council, the following announcement is made regarding personal income tax policies related to childcare subsidies:

1. Childcare subsidies issued under the childcare subsidy system are exempt from personal income tax.

2. Health departments, in coordination with finance and tax departments, will establish an information sharing mechanism. County-level health departments will handle personal income tax exemption declarations for eligible subsidy recipients as required.

3. This announcement takes effect from January 1, 2025.

This is hereby announced.