Personal income tax (PIT) and social security contributions (SSC) in Latvia
Latvia: Personal income tax (PIT) and social security contributions (SSC) was 46.05 Percentage of labour costs in 2025. ▲ Rising
Latest (2025)
46.05 Percentage of labour costs
Change on year
down 4.6%
World rank
5th
of 7 countries
All-time high
49.53 Percentage of labour costs
in 2020
All-time low
43.53 Percentage of labour costs
in 2009
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
The most recent figure for personal income tax (pit) and social security contributions (ssc) in Latvia is 46.05 Percentage of labour costs, measured in 2025.
That represents a change of down 4.6% on the previous year and up 4.1% over ten years.
Over the whole period, personal income tax (pit) and social security contributions (ssc) in Latvia peaked at 49.53 Percentage of labour costs in 2020 and was at its lowest, 43.53 Percentage of labour costs, in 2009.
The long-run direction has been consistently rising across the 26 years of available data.
Personal income tax (PIT) and social security contributions (SSC) in Latvia, year by year
| Year | Percentage of labour costs | Change |
|---|---|---|
| 2000 | 46.26 Percentage of labour costs | — |
| 2001 | 45.83 Percentage of labour costs | -0.9% |
| 2002 | 45.83 Percentage of labour costs | +0.0% |
| 2003 | 44.96 Percentage of labour costs | -1.9% |
| 2004 | 44.96 Percentage of labour costs | +0.0% |
| 2005 | 44.96 Percentage of labour costs | +0.0% |
| 2006 | 45 Percentage of labour costs | +0.1% |
| 2007 | 45 Percentage of labour costs | +0.0% |
| 2008 | 45 Percentage of labour costs | +0.0% |
| 2009 | 43.53 Percentage of labour costs | -3.3% |
| 2010 | 45.73 Percentage of labour costs | +5.1% |
| 2011 | 46.21 Percentage of labour costs | +1.0% |
| 2012 | 46.21 Percentage of labour costs | +0.0% |
| 2013 | 45.49 Percentage of labour costs | -1.6% |
| 2014 | 44.96 Percentage of labour costs | -1.2% |
| 2015 | 44.24 Percentage of labour costs | -1.6% |
| 2016 | 44.99 Percentage of labour costs | +1.7% |
| 2017 | 45.7 Percentage of labour costs | +1.6% |
| 2018 | 48.38 Percentage of labour costs | +5.9% |
| 2019 | 48.24 Percentage of labour costs | -0.3% |
| 2020 | 49.53 Percentage of labour costs | +2.7% |
| 2021 | 45.8 Percentage of labour costs | -7.5% |
| 2022 | 47.36 Percentage of labour costs | +3.4% |
| 2023 | 48.29 Percentage of labour costs | +2.0% |
| 2024 | 48.29 Percentage of labour costs | +0.0% |
| 2025 | 46.05 Percentage of labour costs | -4.6% |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 45.13 Percentage of labour costs | 43.53 Percentage of labour costs | 46.26 Percentage of labour costs | 10 |
| 2010s | 46.02 Percentage of labour costs | 44.24 Percentage of labour costs | 48.38 Percentage of labour costs | 10 |
| 2020s | 47.55 Percentage of labour costs | 45.8 Percentage of labour costs | 49.53 Percentage of labour costs | 6 |
Countries ranked near Latvia
- 2 Belgium 64.99 Percentage of labour costs compare
- 2 Slovenia 50.88 Percentage of labour costs compare
- 3 Austria 58.25 Percentage of labour costs compare
- 3 Lithuania 50.19 Percentage of labour costs compare
- 4 France 58.18 Percentage of labour costs compare
- 4 Türkiye 48.29 Percentage of labour costs compare
- 5 Luxembourg 57.37 Percentage of labour costs compare
- 6 Estonia 42.64 Percentage of labour costs compare
- 6 Finland 56.45 Percentage of labour costs compare
- 7 Ireland 52.42 Percentage of labour costs compare
- 7 Poland 38.25 Percentage of labour costs compare
- 8 Greece 50.21 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 46.05 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 49.53 Percentage of labour costs in 2020.
- What is the lowest personal income tax (pit) and social security contributions (ssc) recorded in Latvia?
- The lowest recorded value was 43.53 Percentage of labour costs in 2009.
- How does Latvia rank for personal income tax (pit) and social security contributions (ssc)?
- Latvia ranks 5th 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 up 4.1%. The long-run trend across the full record is rising.
- 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) - marginal rates on gross wage earnings — Tax wedge. Statizoid updates them automatically from the source API.
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About this data
Marginal 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 AW/APW. Related topics: Taxing Wages, Labour taxation, Tax wedge decomposition, Average wage, Income, Household