Latvia - Personal income tax for employees
| Date | Single 100% AW | Top tax rate + SSC | Threshold (as mult. AW) |
|---|---|---|---|
| December 2018 | 28.7% | 40.2% | 4.6 |
| January 2018 | 31.4% | ||
| December 2017 | 29.2% | 12.6% | 0.1 |
| January 2017 | 23.0% | ||
| December 2016 | 28.9% | 15.0% | 0.1 |
| January 2016 | 23.0% | ||
| December 2015 | 28.9% | 19.0% | 0.1 |
| January 2015 | 23.0% | ||
| December 2014 | 29.6% | 19.4% | 0.1 |
| January 2014 | 24.0% | ||
| December 2013 | 30.1% | 25.4% | 0.1 |
| January 2013 | 24.0% | ||
| December 2012 | 30.8% | 26.0% | 0.1 |
| January 2012 | 25.0% | ||
| December 2011 | 30.7% | 26.0% | 0.1 |
| January 2011 | 25.0% | ||
| December 2010 | 30.5% | 29.3% | 0.1 |
| January 2010 | 26.0% | ||
| December 2009 | 26.6% | 18.9% | 0.2 |
| January 2009 | 23.0% | ||
| December 2008 | 27.2% | 30.6% | 0.2 |
| January 2008 | 25.0% | ||
| December 2007 | 28.3% | 28.2% | 0.2 |
| January 2007 | 25.0% | ||
| December 2006 | 28.9% | 22.2% | 0.1 |
| January 2006 | 25.0% | ||
| December 2005 | 29.4% | 31.2% | 0.1 |
| January 2005 | 25.0% | ||
| December 2004 | 29.0% | 31.2% | 0.1 |
| January 2004 | 25.0% | ||
| December 2003 | 28.7% | 31.2% | 0.1 |
| January 2003 | 25.0% | ||
| December 2002 | 28.4% | 31.2% | 0.1 |
| December 2001 | 28.1% | 31.2% | 0.2 |
| December 2000 | 27.9% | 31.2% | 0.2 |