The personal income tax is a tax levied on the income of individuals, with the exception of certain types of income.

Income from sources other than employment or self-employment is usually taxable and must be reported on the individual’s return. Income from employment or self-employment may be taxable or non-taxable, depending on various factors.

A person’s tax liability is the total amount of taxes owed by that person, which includes any taxes withheld by an employer and any payments made to satisfy their own personal tax liability. Taxpayers are liable for paying the correct amount of tax imposed by law in accordance with their filing status and other circumstances such as age and residency.