Latvia Income Tax and Social Contributions (2025)
Latvia's Income Tax and Social Contributions: 26 % of gross earnings (tax + employee contributions) in 2025, -1.8pp YoY.
Data
| Year | % of gross earnings (tax + employee contributions) | YoY Change |
|---|---|---|
| 2025 | 26 | -1.8pp |
| 2024 | 27.8 | +0.7pp |
| 2023 | 27.1 | +0.7pp |
| 2022 | 26.4 | -0.1pp |
| 2021 | 26.5 | -1.8pp |
| 2020 | 28.3 | -0.3pp |
| 2019 | 28.6 | -0.1pp |
| 2018 | 28.7 | -0.5pp |
| 2017 | 29.2 | +0.3pp |
| 2016 | 28.9 | unchanged |
| 2015 | 28.9 | -0.7pp |
| 2014 | 29.6 | -0.5pp |
| 2013 | 30.1 | -0.7pp |
| 2012 | 30.8 | +0.1pp |
| 2011 | 30.7 | +0.2pp |
| 2010 | 30.5 | +3.9pp |
| 2009 | 26.6 | -0.6pp |
| 2008 | 27.2 | -1.1pp |
| 2007 | 28.3 | -0.6pp |
| 2006 | 28.9 | -0.5pp |
About this Dataset
Latvia recorded 26 % of gross earnings (tax + employee contributions) in 2025. The latest change was -1.8pp. Across 2000–2025 the series ranges from 26 in 2025 to 30.8 in 2012.
This page tracks the combined personal income tax and employee social security contribution rate in Latvia for a single person with no children earning 100% of the average wage — the OECD's standard comparison case. This is NOT income tax alone: employee social contributions are included, so the figure is materially higher than a headline income tax rate. Household type matters too — a one-earner couple with two children faces a different rate in most countries.
Data sourced from OECD via SDMX REST API. Values use harmonised methodology intended for cross-country comparison.