Personal income tax (PIT) - top statutory and marginal tax rate — Top in Latvia
Latvia: Personal income tax (PIT) - top statutory and marginal tax rate — Top was 0 Factor of average annual wage in 2025. ◆ Volatile
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Latvia, 2000–2025
Source: Organisation for Economic Co-operation and Development. Measured in Factor of average annual wage.
Analysis
The most recent figure for personal income tax (pit) - top statutory and marginal tax rate — top in Latvia is 0 Factor of average annual wage, measured in 2025. That is the lowest value across all 26 years on record.
The figure is down 100.0% on the previous year and down 100.0% over ten years.
Over the whole period, personal income tax (pit) - top statutory and marginal tax rate — top in Latvia peaked at 4.9 Factor of average annual wage in 2019 and was at its lowest, 0 Factor of average annual wage, in 2025.
The series is highly variable year to year, so single readings are best treated with caution.
Personal income tax (PIT) - top statutory and marginal tax rate — Top in Latvia, year by year
| Year | Factor of average annual wage | Change |
|---|---|---|
| 2000 | 0.1701 Factor of average annual wage | — |
| 2001 | 0.1586 Factor of average annual wage | -6.8% |
| 2002 | 0.1492 Factor of average annual wage | -5.9% |
| 2003 | 0.134 Factor of average annual wage | -10.2% |
| 2004 | 0.1198 Factor of average annual wage | -10.6% |
| 2005 | 0.1029 Factor of average annual wage | -14.1% |
| 2006 | 0.1266 Factor of average annual wage | +23.0% |
| 2007 | 0.1518 Factor of average annual wage | +19.9% |
| 2008 | 0.2008 Factor of average annual wage | +32.3% |
| 2009 | 0.1585 Factor of average annual wage | -21.0% |
| 2010 | 0.09 Factor of average annual wage | -43.2% |
| 2011 | 0.1131 Factor of average annual wage | +25.6% |
| 2012 | 0.1093 Factor of average annual wage | -3.3% |
| 2013 | 0.1044 Factor of average annual wage | -4.5% |
| 2014 | 0.113 Factor of average annual wage | +8.3% |
| 2015 | 0.1048 Factor of average annual wage | -7.3% |
| 2016 | 0.1321 Factor of average annual wage | +26.1% |
| 2017 | 0.1403 Factor of average annual wage | +6.2% |
| 2018 | 4.63 Factor of average annual wage | +3195.5% |
| 2019 | 4.9 Factor of average annual wage | +6.0% |
| 2020 | 4.6 Factor of average annual wage | -6.2% |
| 2021 | 4.11 Factor of average annual wage | -10.6% |
| 2022 | 4.73 Factor of average annual wage | +15.1% |
| 2023 | 4.25 Factor of average annual wage | -10.3% |
| 2024 | 3.91 Factor of average annual wage | -8.0% |
| 2025 | 0 Factor of average annual wage | -100.0% |
Biggest year-on-year movements
Years where Personal income tax (PIT) - top statutory and marginal tax rate — Top in Latvia changed far more than this series normally does. A large move can be a real event or a change in how the figure was measured — the source note below says who published it.
| Year | Change | From | To |
|---|---|---|---|
| 2018 | +3195.5% | 0.1403 Factor of average annual wage | 4.63 Factor of average annual wage |
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0.1472 Factor of average annual wage | 0.1029 Factor of average annual wage | 0.2008 Factor of average annual wage | 10 |
| 2010s | 1.04 Factor of average annual wage | 0.09 Factor of average annual wage | 4.9 Factor of average annual wage | 10 |
| 2020s | 3.6 Factor of average annual wage | 0 Factor of average annual wage | 4.73 Factor of average annual wage | 6 |
Countries ranked near Latvia
- 4 Austria 17.44 Factor of average annual wage compare
- 4 Poland 1.35 Factor of average annual wage compare
- 5 France 12.94 Factor of average annual wage compare
- 5 Netherlands 1.17 Factor of average annual wage compare
- 6 Estonia 0.3115 Factor of average annual wage compare
- 6 Portugal 11.58 Factor of average annual wage compare
- 7 Spain 9.36 Factor of average annual wage compare
- 8 United States of America 8.73 Factor of average annual wage compare
- 9 Japan 7.67 Factor of average annual wage compare
- 10 Costa Rica 5.97 Factor of average annual wage 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) - top statutory and marginal tax rate — top in Latvia?
- Personal income tax (pit) - top statutory and marginal tax rate — top in Latvia was 0 Factor of average annual wage in 2025, according to Organisation for Economic Co-operation and Development.
- What is the highest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Latvia?
- The highest recorded value was 4.9 Factor of average annual wage in 2019.
- What is the lowest personal income tax (pit) - top statutory and marginal tax rate — top recorded in Latvia?
- The lowest recorded value was 0 Factor of average annual wage in 2025.
- How does Latvia rank for personal income tax (pit) - top statutory and marginal tax rate — top?
- Latvia ranks 7th out of 7 countries with data for 2025.
- Is personal income tax (pit) - top statutory and marginal tax rate — top rising or falling in Latvia?
- Over the last ten years it is down 100.0%. The long-run trend across the full record is volatile.
- 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) - top statutory and marginal tax rate — Top statutory personal income tax rate earnings threshold. Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 26 observations, free to reuse under OECD Terms and Conditions (attribution required).
About this data
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