Disclosed are a method and an apparatus for transmitting and receiving channel state information in a wireless communication system. A method for transmitting channel state information (CSI) according to an embodiment of the present disclosure may comprise the steps of: receiving configuration information related to the CSI from a base station, wherein the configuration information includes information on a CSI-RS resource set; receiving a CSI-reference signal (CSI-RS) from the base station; and transmitting the CSI to the base station on the basis of the configuration information and the CSI-RS. The CSI may include a first CSI set based on a single CSI resource in the CSI-RS resource set and/or a second CSI set based on a CSI-RS resource combination in the CSI-RS resource set, and the number of CSI processing units (CPUs) required for calculation of the second CSI set and the number of CPUs required for calculation of the first CSI set may be individually determined.