Determining taxable income from salaries and wages in 2025
Taxable income from salaries and wages in 2025 continues to be determined according to current regulations.
According to Clause 2, Article 8 of Circular 113/2013/TT-BTC, it is stipulated that taxable income from salaries and wages in 2024 is determined as follows:
- Taxable income from salaries and wages is determined by the total amount of salaries, wages, remunerations, and other income of a salary nature that taxpayers receive during the tax calculation period according to the instructions in Clause 2, Article 2 of Circular 113/2013/TT-BTC.
- Time of determining taxable income.
The time to determine taxable income on income from wages and wages is the time when organizations and individuals pay income to taxpayers.
The time to determine taxable income for accumulated insurance product purchase fees is the time when the insurance company or pension fund management company voluntarily pays insurance.
Thus, taxable income from salaries and wages is determined by the total amount of salaries, wages, remunerations, and other income with salary and wages received by taxpayers during the tax calculation period.
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