China Adds "Assisted Reproduction Expenses" to Individual Income Tax Special Additional Deductions
【Abstract】: (Policy Update) The State Taxation Administration has released a consultation draft for the 2026 Individual Income Tax reform. A key highlight is the proposed inclusion of "Assisted Reproductive Treatment Expenses" under the Special Additional Deductions category, capped at 30,000 RMB per year per couple.
Business Insight: This is a direct fiscal stimulus for the middle class. Unlike insurance reimbursement which affects hospitals, tax deductions directly increase the disposable income of patients after spending. This will likely encourage patients to opt for premium, self-pay add-ons (like time-lapse monitoring or ERA tests) that were previously considered too expensive, boosting the "average revenue per user" (ARPU) for private clinics
【Keywords】: #TaxReform #FertilityDeduction #ChinaPolicy
【Source】: State Taxation Administration / China Daily (Feb 14, 2026)
