{"version":1,"asset_type":"statistical_series","data_type":"time_series","slug":"lv-income-tax-rate","url":"https://apiardata.com/statistics/lv-income-tax-rate","html_url":"https://apiardata.com/statistics/lv-income-tax-rate/","title":"Latvia Income Tax and Social Contributions (2025)","description":"Latvia's Income Tax and Social Contributions: 26 % of gross earnings (tax + employee contributions) in 2025, -1.8pp YoY.","domain":"macro","category":"Economy & Macro","keywords":["Economy & Macro","OECD","Latvia","2025"],"publisher":"OECD","frequency":"Annual","geography":"Latvia","temporal_coverage":"2000/2025","unit":"% of gross earnings (tax + employee contributions)","last_updated":"2026-07-26","last_updated_text":"26 July 2026","data_as_of":"2025","variable_measured":"Latvia Income Tax and Social Contributions","license":"https://apiardata.com/data-license","is_accessible_for_free":true,"sources":[{"name":"OECD","url":"https://www.oecd.org/en/data/datasets/tax-database.html"}],"meta":[{"label":"Frequency","value":"Annual"},{"label":"Coverage","value":"2000–2025"},{"label":"Observations","value":"26"},{"label":"Geography","value":"Latvia"},{"label":"Last updated","value":"26 July 2026"}],"kpis":[{"label":"Latvia (2025)","value":"26","unit":"% of gross earnings (tax + employee contributions)","trend":{"direction":"down","value":"-1.8pp YoY"}},{"label":"YoY Change","value":"-1.8pp","unit":"percentage points"},{"label":"Trend","value":"down","unit":""},{"label":"Series length","value":"26","unit":"years of data"}],"series":[{"key":"value","label":"Latvia Income Tax and Social Contributions"}],"observation_count":26,"observations":[{"period":"2000","value":27.879494},{"period":"2001","value":28.141267},{"period":"2002","value":28.35451},{"period":"2003","value":28.700989},{"period":"2004","value":29.023695},{"period":"2005","value":29.408283},{"period":"2006","value":28.868234},{"period":"2007","value":28.296428},{"period":"2008","value":27.182193},{"period":"2009","value":26.61006},{"period":"2010","value":30.528969},{"period":"2011","value":30.733097},{"period":"2012","value":30.817249},{"period":"2013","value":30.129637},{"period":"2014","value":29.55085},{"period":"2015","value":28.926051},{"period":"2016","value":28.873462},{"period":"2017","value":29.211425},{"period":"2018","value":28.73513},{"period":"2019","value":28.584442},{"period":"2020","value":28.333015},{"period":"2021","value":26.489311},{"period":"2022","value":26.379021},{"period":"2023","value":27.060244},{"period":"2024","value":27.781291},{"period":"2025","value":26.002906}],"table":{"columns":[{"key":"year","label":"Year"},{"key":"value","label":"% of gross earnings (tax + employee contributions)"},{"key":"yoyChange","label":"YoY Change"}],"rows":[{"year":"2025","value":"26.0","yoyChange":"-1.8pp"},{"year":"2024","value":"27.8","yoyChange":"+0.7pp"},{"year":"2023","value":"27.1","yoyChange":"+0.7pp"},{"year":"2022","value":"26.4","yoyChange":"-0.1pp"},{"year":"2021","value":"26.5","yoyChange":"-1.8pp"},{"year":"2020","value":"28.3","yoyChange":"-0.3pp"},{"year":"2019","value":"28.6","yoyChange":"-0.1pp"},{"year":"2018","value":"28.7","yoyChange":"-0.5pp"},{"year":"2017","value":"29.2","yoyChange":"+0.3pp"},{"year":"2016","value":"28.9","yoyChange":"unchanged"},{"year":"2015","value":"28.9","yoyChange":"-0.7pp"},{"year":"2014","value":"29.6","yoyChange":"-0.5pp"},{"year":"2013","value":"30.1","yoyChange":"-0.7pp"},{"year":"2012","value":"30.8","yoyChange":"+0.1pp"},{"year":"2011","value":"30.7","yoyChange":"+0.2pp"},{"year":"2010","value":"30.5","yoyChange":"+3.9pp"},{"year":"2009","value":"26.6","yoyChange":"-0.6pp"},{"year":"2008","value":"27.2","yoyChange":"-1.1pp"},{"year":"2007","value":"28.3","yoyChange":"-0.6pp"},{"year":"2006","value":"28.9","yoyChange":"-0.5pp"}]},"qa":[{"question":"What does this indicator measure?","answer":"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. It is published by OECD and updated annually."},{"question":"How current is this data?","answer":"The most recent observation covers 2025. OECD typically publishes this series with a lag of several months after the reference period. The series runs 2000–2025 (26 observations)."},{"question":"What is the long-term trend?","answer":"The series peaked at 30.8 % of gross earnings (tax + employee contributions) in 2012 and reached its lowest recorded value of 26 in 2025. The latest reading of 26 in 2025 represents a change of -1.8pp."}]}