Country tax profile · 2026
Latvia income tax
How Latvia taxes income
Latvia taxes personal income at rates up to 36%. Residents are taxed on worldwide income at the 25.5% PIT rate.
Compiled by MyNomadWorld for Latvia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Latvia income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 105,300 EUR | 25.5% |
| up to 200,000 EUR | 33% |
| over the top bracket | 36% |
National brackets; local or regional surcharges may apply on top.
How Latvia's income tax compares
Latvia's top income tax of 36% is the 56th highest of the 197 countries we track, against a global average of 27.9% and a Europe average of 30.8%.
Countries with a similar income tax
Uruguay (36%) · Sri Lanka (36%) · Gabon (35%) · Iran (35%) · Mali (37%) · Niger (35%)
Who is a tax resident of Latvia?
Residente si permanece 183+ dias en un periodo de 12 meses, tiene residencia declarada en Letonia o su centro de intereses economicos esta en el pais.
Related Latvia taxes
Moving to Latvia?
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What is the income tax rate in Latvia?
Latvia taxes personal income at rates up to 36%. Residents are taxed on worldwide income at the 25.5% PIT rate.
Can expats pay less income tax in Latvia?
Yes. Under the Tipo general PIT 25,5% regime, qualifying new residents pay about 25.5% instead of the 36% headline rate.