On 19 December 2018, Latvia published in the Official Gazette the Law of 13 December 2018 on Amendments to the Law on Personal Income Tax, which includes a change in the threshold for the top personal income tax bracket so that the threshold is based on the maximum basis cap for social security contribution purposes instead of a specified amount (was specified as EUR 55,000). In this respect, the top bracket threshold for 2019 is EUR 62,800 as per the increase in the maximum basis cap for 20…