The present disclosure relates to a 5G or 6G communication system for supporting higher data transmission rates. According to an embodiment of the present disclosure, a method for a terminal performing power headroom reporting in a wireless communication system using multiple transmission and reception points (TRPs) comprises the steps of: receiving configuration information for the power headroom reporting from a base station; if the power headroom reporting is triggered, generating power headroom information for the multiple TRPs on the basis of the configuration information; and transmitting, to the base station, the power headroom information for the multiple TRPs.