Estonia vs Latvia: Corporate income tax (CIT) - statutory and targeted small business

Estonia
22 Percentage of taxable income
in 2026
Latvia
20 Percentage of taxable income
in 2026
Estonia rank
4th
Latvia rank
6th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Estonia
  • Latvia
0102030200020132026

How they compare

Estonia currently reports 22 Percentage of taxable income against 20 Percentage of taxable income in Latvia, a difference of 2 Percentage of taxable income.

That makes Estonia's figure about 1.1 times Latvia's.

The two have swapped places 2 times across 27 shared years of data; in 2000 it was Estonia ahead.

Estonia ranks 4th and Latvia ranks 6th of 9 countries.

Estonia has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Estonia Latvia Difference Ahead
2000s 24.1 Percentage of taxable income 18.1 Percentage of taxable income 6 Percentage of taxable income Estonia
2010s 20.5 Percentage of taxable income 16 Percentage of taxable income 4.5 Percentage of taxable income Estonia
2020s 20.57 Percentage of taxable income 20 Percentage of taxable income 0.5714 Percentage of taxable income Estonia

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Estonia or Latvia?
Estonia, at 22 Percentage of taxable income against 20 Percentage of taxable income in Latvia as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Estonia and Latvia?
2 Percentage of taxable income, with Estonia ahead.
How many years of comparable data are there for Estonia and Latvia?
27 years are reported by both, from 2000 to 2026.
How do Estonia and Latvia rank globally for corporate income tax (cit) - statutory and targeted small business?
Estonia ranks 4th and Latvia ranks 6th of 9 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Estonia vs Latvia: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/estonia-2/latvia-2/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.