缴纳个人所得税与每个人都有密切的关系,那么个人所得税该缴纳多少?下面分两种情况介绍:一、工资、薪金所得,其个人所得税计算方法如下:个人所得税=全月应纳税所得额×超额累进税率=(每月收入额-800元)×(5%-45%)注:全月应纳税所得额规定为每月收入额减去800元。下面是个人所得税的超额累进税率表: Individual income tax to pay each person has a close relationship, then how much personal income tax to pay? Here are two situations: First, wages and salaries, personal income tax is calculated as follows: Personal income tax = Taxable income for the whole month × Excess progressive tax rate = (monthly income -800 yuan) × (5% -45%) Note: The taxable income for the whole month is set at the monthly income minus 800 yuan. The following is an excessively progressive personal income tax rate table: