Within a tax year, for medical expenses incurred by a taxpayer that are relevant to the basic medical insurance, the part of such expenses that are individually borne and paid by the taxpayer after medical insurance reimbursement (those are to be individually borne under the medical insurance catalogue) cumulatively in excess of 15,000 yuan is deductible as they are actually incurred up to the standard limit of 80,000 yuan per year at the time of individual income tax reconciliation.

Medical expenses of a taxpayer are deductible from the taxable income of either the taxpayer or his/her spouse; medical expenses related to a minor may be deducted from the taxable income of either parent of the minor.The deduction amounts for the medical expenses of a taxpayer and the spouse or any minor child of the taxpayer shall be calculated separately.