Fastest star ever seen is moving at 8% the speed of light
phys.org
phys.org
I'm moving at 100% the speed of the light relative to the photons passing by me.
However, 8% of the speed of light (24000 km/s) is so fast that the orbital speed of the sun in the galaxy (200km/s) and the orbital speed of the Earth around the sun (30km/s) are negligible in comparison. So you might as well say that it is relative to Earth.
Moreover, photons (in vacuum) will always be observed to travel at the same speed regardless of the observer's frame of reference.