Latvia Personal income tax (IIN)
Latvia Personal income tax (IIN) run from 25.5% to 33% across 2 bands, cited to Ministry of Finance, in force since 1 Jan 2025. Last checked against the official source on 30 Jul 2026.
Latvia's progressive personal income tax, two brackets plus a high-income surcharge (in force since 2025-01-01).
| Current value | 25.5–33% across 2 bands |
|---|---|
| In force from | 2025-01-01 |
| Official source | Ministry of Finance — iedzivotaju ienakuma nodokla likmes; VID 'IIN izmainas no 2026. gada' |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
25.5% up to 105,300 EUR/year, 33% above; +3% on total annual income above 200,000 EUR (annual declaration). Employers withhold a flat 25.5% during the year; progression settles annually. Non-taxable minimum: fixed universal 550 EUR/month (6,600 EUR/year) from 2026-01-01 (was 510 in 2025); pensioners 1,000 EUR/month. Capital income 25.5% generally; 6% on dividends from profits taxed at reduced CIT rates (new 2026); transitional 20% through 2027 for pre-2025 capital gains.
Get it programmatically
curl https://euroref.dev/v1/lv/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lv/income-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lv/income-taxOther Latvia series: Policy interest rate · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (likumiskie procenti, Civillikums 1765) · Value added tax (PVN) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation) · Corporate income tax (UIN, distributed-profit model) · Withholding tax rates · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate)
The same figure elsewhere: Lithuania · Luxembourg · Malta · Netherlands · Norway · all 34