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Latvia vs Iceland
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇱🇻 Latvia
vs
🇮🇸 Iceland
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
20–31%
31% top; NATO spending affecting fiscal balance
No change
~36.94%
Stable; municipal rates adjusting slightly
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
12–21%
21% standard maintained
No change
11–24%
Standard 24% maintained; EEA rules apply
No change

Corporate Tax Rate

Corporate Tax Rate
20%
20% distributed profits; Pillar Two active
No change
20%
20% stable
No change

Capital Gains Tax

Capital Gains Tax
20%
20% as income
No change
22%
22% capital income rate
No change

Social Security & Payroll

Social Security / Payroll
~35.09%
Contribution rates stable; pension II pillar growing
No change
~14.5%
Pension reform debate; high mandatory rates maintained
No change
State, Regional & Local Taxes

🇱🇻 LatviaMunicipal Income Tax

Latvia's 119 municipalities levy a local income tax portion — 80% of income tax goes to municipalities, 20% to the state. The effective split means municipalities directly benefit from local earnings. Property tax (nekustamā īpašuma nodoklis) is set by municipalities at 0.2%–3% of cadastral value. Latvia uses the progressive income tax system introduced in 2018 (replacing the flat 23%). Vehicle tax and business risk duty are national.

🇮🇸 IcelandMunicipal Income Tax

Iceland's 69 municipalities set their own local income tax rates, ranging from ~12.44% to ~14.52%, averaging ~14.45%. This is added to the national income tax. The combined effective rate for most earners is about 36.94% (national + municipal). Iceland has no inheritance tax on direct heirs. Real estate transfer tax (stimpilgjald) is 0.8% on property transfers. Iceland is not an EU member but belongs to the EEA, affecting VAT and trade rules.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Latvia vs Iceland: Key Tax Differences (2026)

💰 Income Tax: 🇮🇸 Iceland has a higher top income tax rate (20–31% vs ~36.94%). 🇱🇻 Latvia is more favourable for high earners.

🛒 VAT/Sales Tax: Iceland has a higher consumption tax (12–21% vs 11–24%).

🏢 Corporate Tax: Corporate rates are similar in both countries (20% vs 20%).

📈 Capital Gains: 🇱🇻 Latvia taxes investment gains at a lower rate (20% vs 22%), benefiting investors.

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All 🇱🇻 Latvia comparisons →All 🇮🇸 Iceland comparisons →