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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