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Latvia: Personal Taxation

Social Security Taxes

Both employers and employees pay social security contributions. The employee pays 9% of gross salary; the employer pays 24.09% of the employee’s gross salary. There is no upper limit above which such payments are exempt; a previous limit was removed on January 1, 2009 until December 31, 2013.

Self-employed persons pay a total of 30.48% of their taxable earnings.



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