Estonia vs Latvia: Personal income tax (PIT) - top statutory and marginal tax rate — Top

Estonia
0.3115 Factor of average annual wage
in 2025
Latvia
0 Factor of average annual wage
in 2025
Estonia rank
6th
Latvia rank
7th

Personal income tax (PIT) - top statutory and marginal tax rate — Top over time

  • Estonia
  • Latvia
012345200020122025

How they compare

Estonia currently reports 0.3115 Factor of average annual wage against 0 Factor of average annual wage in Latvia, a difference of 0.3115 Factor of average annual wage.

The two have swapped places 5 times across 26 shared years of data; in 2000 it was Latvia ahead.

Estonia ranks 6th and Latvia ranks 7th of 7 countries.

Across the 3 decades both report, Estonia averaged higher in 1 and Latvia in 2.

Head to head by decade

Decade Estonia Latvia Difference Ahead
2000s 0.1768 Factor of average annual wage 0.1472 Factor of average annual wage 0.0295 Factor of average annual wage Estonia
2010s 0.1997 Factor of average annual wage 1.04 Factor of average annual wage 0.844 Factor of average annual wage Latvia
2020s 0.3301 Factor of average annual wage 3.6 Factor of average annual wage 3.27 Factor of average annual wage Latvia

Averages of every year both report within each decade.

Frequently asked questions

Which has higher personal income tax (pit) - top statutory and marginal tax rate — top, Estonia or Latvia?
Estonia, at 0.3115 Factor of average annual wage against 0 Factor of average annual wage in Latvia as of 2025.
What is the difference in personal income tax (pit) - top statutory and marginal tax rate — top between Estonia and Latvia?
0.3115 Factor of average annual wage, with Estonia ahead.
How many years of comparable data are there for Estonia and Latvia?
26 years are reported by both, from 2000 to 2025.
How do Estonia and Latvia rank globally for personal income tax (pit) - top statutory and marginal tax rate — top?
Estonia ranks 6th and Latvia ranks 7th of 7 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Estonia vs Latvia: Personal income tax (PIT) - top statutory and marginal tax rate — Top. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/personal-income-tax-pit-top-statutory-and-marginal-tax-rate-top-statutory-personal-income/estonia-2/latvia-2/

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About this data

Indicator
Personal income tax (PIT) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold
Unit
Factor of average annual wage
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
38 places, 988 data points, 2000–2025
Last refreshed

A single person without dependants based on the earnings level where the top statutory personal income tax rate first applies. The marginal tax rates are derived on the basis of a unit increase in gross wage earnings at the threshold. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household