Latvia tax rates in 2026
| Tax / contribution | Rate / threshold |
|---|---|
| Monthly payroll PIT | 25.5% |
| Annual PIT up to €105,300.00 | 25.5% |
| Annual PIT above €105,300.00 | 33% |
| Additional PIT above annual income €200,000.00 | 3% |
| Employee social insurance | 10.5% |
| Annual social-insurance ceiling | €105,300.00 |
| Monthly non-taxable minimum | €550.00 |
VID · Finanšu ministrija · PwC