Personal income tax (PIT) and social security contributions (SSC) in Latvia
Latvia: Personal income tax (PIT) and social security contributions (SSC) was 40.14 Percentage of labour costs in 2025. ▬ Flat
Latest (2025)
40.14 Percentage of labour costs
Change on year
down 3.5%
World rank
4th
of 7 countries
All-time high
44.27 Percentage of labour costs
in 2012
All-time low
40.14 Percentage of labour costs
in 2025
Years of data
26
2000–2025
Personal income tax (PIT) and social security contributions (SSC) in Latvia, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of labour costs.
Analysis
Latvia recorded 40.14 Percentage of labour costs for personal income tax (pit) and social security contributions (ssc) in 2025. That is the lowest value across all 26 years on record.
Compared with earlier readings it is down 3.5% on the previous year and down 5.6% over ten years.
Over the whole period, personal income tax (pit) and social security contributions (ssc) in Latvia peaked at 44.27 Percentage of labour costs in 2012 and was at its lowest, 40.14 Percentage of labour costs, in 2025.
Personal income tax (PIT) and social security contributions (SSC) in Latvia, year by year
| Year | Percentage of labour costs | Change |
|---|---|---|
| 2000 | 43.21 Percentage of labour costs | — |
| 2001 | 42.97 Percentage of labour costs | -0.6% |
| 2002 | 43.14 Percentage of labour costs | +0.4% |
| 2003 | 42.7 Percentage of labour costs | -1.0% |
| 2004 | 42.84 Percentage of labour costs | +0.3% |
| 2005 | 43.14 Percentage of labour costs | +0.7% |
| 2006 | 42.72 Percentage of labour costs | -1.0% |
| 2007 | 42.25 Percentage of labour costs | -1.1% |
| 2008 | 41.35 Percentage of labour costs | -2.1% |
| 2009 | 40.88 Percentage of labour costs | -1.1% |
| 2010 | 44.04 Percentage of labour costs | +7.7% |
| 2011 | 44.21 Percentage of labour costs | +0.4% |
| 2012 | 44.27 Percentage of labour costs | +0.2% |
| 2013 | 43.72 Percentage of labour costs | -1.3% |
| 2014 | 43.02 Percentage of labour costs | -1.6% |
| 2015 | 42.51 Percentage of labour costs | -1.2% |
| 2016 | 42.47 Percentage of labour costs | -0.1% |
| 2017 | 42.74 Percentage of labour costs | +0.6% |
| 2018 | 42.59 Percentage of labour costs | -0.4% |
| 2019 | 42.46 Percentage of labour costs | -0.3% |
| 2020 | 42.26 Percentage of labour costs | -0.5% |
| 2021 | 40.53 Percentage of labour costs | -4.1% |
| 2022 | 40.44 Percentage of labour costs | -0.2% |
| 2023 | 40.99 Percentage of labour costs | +1.4% |
| 2024 | 41.58 Percentage of labour costs | +1.4% |
| 2025 | 40.14 Percentage of labour costs | -3.5% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 42.52 Percentage of labour costs | 40.88 Percentage of labour costs | 43.21 Percentage of labour costs | 10 |
| 2010s | 43.2 Percentage of labour costs | 42.46 Percentage of labour costs | 44.27 Percentage of labour costs | 10 |
| 2020s | 40.99 Percentage of labour costs | 40.14 Percentage of labour costs | 42.26 Percentage of labour costs | 6 |
Countries ranked near Latvia
- 1 Belgium 52.48 Percentage of labour costs compare
- 1 Slovenia 45.3 Percentage of labour costs compare
- 2 Estonia 42.64 Percentage of labour costs compare
- 2 Germany 49.26 Percentage of labour costs compare
- 3 France 47.18 Percentage of labour costs compare
- 3 Türkiye 40.33 Percentage of labour costs compare
- 4 Austria 47.09 Percentage of labour costs compare
- 5 Italy 45.76 Percentage of labour costs compare
- 5 Lithuania 39.79 Percentage of labour costs compare
- 6 Finland 42.48 Percentage of labour costs compare
- 6 Netherlands 35.94 Percentage of labour costs compare
- 7 Poland 35.03 Percentage of labour costs compare
- 7 Spain 41.44 Percentage of labour costs compare
More economy & growth data for Latvia
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.53 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.49 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 16 - Public finances 38.69 Percentage of GDP (2029)
- Index of digital trade integration and openness 0.1982 Index (2024)
- Index of digital trade integration and openness (INDIGO) — A. 0.0249 Index (2024)
- Index of digital trade integration and openness (INDIGO) — B. Openess 0.0123 Index (2024)
- Index of digital trade integration and openness (INDIGO) — E. Wider 0.0451 Index (2024)
- Index of digital trade integration and openness (INDIGO) — D. 0.0431 Index (2024)
- Index of digital trade integration and openness (INDIGO) — C. Trust 0.0727 Index (2024)
- Corporate income tax (CIT) - statutory and targeted small business 20 Percentage of taxable income (2026)
Frequently asked questions
- What is personal income tax (pit) and social security contributions (ssc) in Latvia?
- Personal income tax (pit) and social security contributions (ssc) in Latvia was 40.14 Percentage of labour costs in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) and social security contributions (ssc) recorded in Latvia?
- The highest recorded value was 44.27 Percentage of labour costs in 2012.
- What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Latvia?
- The lowest recorded value was 40.14 Percentage of labour costs in 2025.
- How does Latvia rank for personal income tax (pit) and social security contributions (ssc)?
- Latvia ranks 4th out of 7 countries with data for 2025.
- Is personal income tax (pit) and social security contributions (ssc) rising or falling in Latvia?
- Over the last ten years it is down 5.6%. The long-run trend across the full record is flat.
- Where does this Latvia data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Personal income tax (PIT) and social security contributions (SSC) - average rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
The average personal income tax (PIT) and social security contribution (SSC) rates for a single person without dependent, at various multiples (67%, 100%, 133%, 167%) of the average wage. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household