🇱🇻 Latvia Statutory Tax Guide
Latvia Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by Valsts ieņēmumu dienests (VID).
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📜 Statutory Authority & Legal Framework
In Latvia, personal income taxation is administered by the Valsts ieņēmumu dienests (VID) under the authority of Likums "Par iedzīvotāju ienākuma nodokli" (IIN).
Latvia progressive IIN (20%, 23%, 31%) with 10.5% state mandatory social insurance (VSAOI).
📊 2026 Progressive Marginal Tax Brackets
Currency: EUR| Income Bracket (€) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| Līdz €20,004 (20%) | 20.0% | Tier 1 |
| €20,004 – €78,100 (23%) | 23.0% | Tier 2 |
| Virs €78,100 (31%) | 31.0% | Tier 3 |
🛡️ Mandatory Social Security & Pension Contributions
VSAOI Iemaksas
Employee Share: 10.5%
Employer Share: 23.6%
Frequently Asked Questions: Latvia Taxation
What are the income tax brackets in Latvia? ↓
Latvia operates a progressive tax system administered by Valsts ieņēmumu dienests (VID) under Likums "Par iedzīvotāju ienākuma nodokli" (IIN).
What social security or pension contributions apply in Latvia? ↓
Mandatory contributions include: VSAOI Iemaksas (10.5%).