- Country Information
- Latvia
In this article...
Latvia
- What employment agreement types does Horizons offer in Latvia?
- Is it possible to backdate an employment agreement in Latvia?
- Can employees work from a client or distributor’s office in Latvia?
- Can Horizons facilitate granting ESOP to employees hired in Latvia?
- What are the probation period rules for employment agreements in Latvia?
- What are the standard working hours and rest days for employees in Latvia?
- What are the annual leave entitlements for employees in Latvia?
- Can accrued annual leave be accumulated or carried over to the next year in Latvia?
- What are the sick leave entitlements for employees in Latvia?
- What are the public holiday entitlements in Latvia?
- What types of paid and unpaid leave are available in Latvia?
- Is a work-from-home allowance mandatory in Latvia?
- What is the minimum wage in Latvia for 2025?
- What are the personal income tax (PIT) rates in Latvia?
- Are there any restrictions on employee termination in Latvia?
- Is a medical check required in Latvia?
- Is health and safety training required for employees in Latvia?
- What is the standard salary payment date for employees in Latvia?
- How are social tax discounts for dependents applied in Latvia?
- What is the employee and employer notice period in Latvia?
What are the personal income tax (PIT) rates in Latvia?
Latvia applies a progressive personal income tax system, where the tax rate increases with the level of annual income. These rates apply unless a specific law provides otherwise.
2025 Personal Income Tax Rates:
25.5% on annual income up to €105,300
33% on the portion of income exceeding €105,300
The tax is withheld at source by the employer and paid to the Latvian tax authorities in accordance with local tax regulations.
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