Progressive Personal Income Tax Rate: innovations 2025

The study considers changes made to the Tax Code of the Russian Federation, which significantly change the tax rates on personal income tax. The study examined the specifics of applying progressive tax rates to the income of employees and individuals attracted by medical organizations under civil law contracts — residents of personal income tax. An analysis of innovations in 2025 in this area was carried out — it was noted that there was a significant expansion of the range of tax rates, which led to an increase in the tax burden of highly paid categories of employees. it is emphasized that the maximum tax rate (22%) will not lead to a significant decrease in motivation for the continuation of the activities of individuals with high incomes. Examples of personal income tax calculation are given when applying the taxation scales in force in 2024 and coming into force in 2025.