The taxation procedure and the main changes in the personal income tax in 2025

Tax legislation is unstable, and a number of changes are made annually. The coming year will bring many innovations that will affect almost all major taxes at the federal and regional levels. The paper considers the personal income tax, since this tax affects the entire working-age population of our country. The analysis of changes in the personal income tax introduced in 2024 and innovations that will take effect in 2025 has been carried out. A progressive scale of personal income tax rates, tax deductions, and the annual income limit for applying the standard deduction for children are considered.