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Can the property subsidies of military units be tax-free?

I can't.

Property subsidy: Personal income tax shall be paid for property subsidies. Property subsidies belong to wage income and need to be included in the "salary and salary" income of the month to pay personal income tax.

No matter what unit, subsidies are normal income, that is, they have to pay taxes. Will not be exempted because of the particularity of the unit.