Latvia tax guide
Planning reference for Latvia using EUR salary values.
This is not an official government calculation. Confirm final details with PwC Worldwide Tax Summaries - Latvia or a qualified tax professional.
Model coverage
A source-reviewed simplified salary model is available in the calculator.
Scope: Standard Latvian-resident employee below retirement age, with employment income only and a submitted wage tax book. Includes the fixed personal allowance and employment-income application of the additional 3% tax above EUR 200,000; dependant and elective deductions are excluded.
Reference details
| Currency | EUR |
|---|---|
| National tax label | Personal Income Tax |
| Personal allowance | 6,600 EUR |
| Employee contributions | Employee contribution: 10.5%, using the 2026 EUR 780 monthly minimum base and EUR 105,300 annual ceiling. |
| Last source review | 2026-07-23 |
Modeled national brackets
| Band | Rate | Reference threshold |
|---|---|---|
| 1 | 25.5% | Up to 105,300 EUR |
| 2 | 33.0% | Up to 200,000 EUR |
| 3 | 36.0% | Top bracket and above |
Official source
PwC Worldwide Tax Summaries - Latvia: https://taxsummaries.pwc.com/latvia/individual/other-taxes
Tax rules, thresholds, allowances, and contribution limits can change. Use the official source above to verify the current rules before making a financial decision.