Reforming the procedure for calculating personal income tax from 2025

The article discusses current issues in personal income tax taxation, applied since 2025, related to the introduction of amendments to tax legislation in 2024: the application of a five-step scale of rates to income included in the main tax base; calculation of tax on dividends"; personal income tax taxation according to special rules of the district coefficient and the northern surcharge, the provision of standard deductions for children in a non-declarative manner and deduction for the employee himself, who will fulfill the TRP norm.