Latvian tax tables 2026
The personal income tax scale (25.5% and 33% above the maximum contribution base, plus the 3% surcharge above €200,000), the non-taxable minimum and dependant relief, employee and employer social insurance contributions (VSAOI, 10.5% and 23.59%) with the split by insurance type, the maximum contribution base and the solidarity tax, the minimum contribution object, the business risk duty, the minimum wage, self-employed contributions, the micro-enterprise tax, the VAT threshold and the rules for freelancers and new residents (remote-work visa) for 2026.
- 2026-01-01 to 2026-12-31
- EUR
Income tax
Personal income tax scale 2026 (iedzīvotāju ienākuma nodoklis)
| Annual taxable income (after contributions, the non-taxable minimum and reliefs), residents | Rate |
|---|---|
| €0 to €105,300 | 25.5% |
| Over €105,300 | 33% |
The 33% band starts at the maximum contribution base (€105,300 a year). Employers withhold 25.5% each month; the 33% band is settled in the annual return. A further 3% surcharge applies to total income above €200,000 (next section).
Source: Likumi.lv: likums "Par iedzīvotāju ienākuma nodokli" (consolidated text), 15. pants and pārejas noteikumu 202. punkts; VID: Iedzīvotāju ienākuma nodokļa likmes (atjaunināts 31.12.2025) · retrieved 2026-11-11
Surcharge, wage tax and capital income 2026
| Item | Value |
|---|---|
| Additional rate (papildu likme) on total annual income above €200,000 | 3% |
| Total annual income above which the additional rate applies | €200,000 |
| Top combined rate | 36% on income in the 33% band once total income exceeds €200,000 |
| Monthly wage tax (algas nodoklis) withheld by the employer | 25.5% |
| Capital income, including capital gains | 25.5% |
| Dividends paid from profit taxed at the reduced corporate rate (art. 4.2 UIN likums) | 6% |
Basis: The surcharge base is total annual income including capital income and certain exempt income; paid in the annual return
The additional rate is not applied to income under the special royalty regime (transitional provision 200).
Source: Likumi.lv: likums "Par iedzīvotāju ienākuma nodokli" (consolidated text), 15.1 pants; VID: Iedzīvotāju ienākuma nodokļa likmes (atjaunināts 31.12.2025) · retrieved 2026-11-11
Non-taxable minimum and dependant allowance 2026
| Item | Value |
|---|---|
| Non-taxable minimum per month (neapliekamais minimums) | €550 |
| Non-taxable minimum per year | €6,600 |
| Non-taxable minimum per month in 2025 | €510 |
| Non-taxable minimum per month from 2027 (permanent amount in IIN art. 12(1)) | €570 |
| Pensioner's non-taxable minimum per yearPer month €1,000 | €12,000 |
| Relief for each dependant per monthPer year €3,000 | €250 |
Basis: Deducted from taxable income, whatever the income level (monthly in payroll where the wage tax book is filed with the employer)
Non-residents get no non-taxable minimum unless resident elsewhere in the EU/EEA with more than 75% of their income from Latvia.
Source: Likumi.lv: likums "Par iedzīvotāju ienākuma nodokli" (consolidated text), 12. pants and pārejas noteikumu 197. punkts; VID: Neapliekamais minimums (atjaunināts 28.07.2026) · retrieved 2026-11-11
Employee contributions
Social insurance: employee contributions (VSAOI)
| Item | Value |
|---|---|
| Employee rate, insured for all insurance types | 10.5% |
| Employee rate, employee of state pension age | 9.25% |
Basis: Gross pay up to the maximum contribution base (€105,300 a year)
The employer withholds the employee share. Above the maximum base the same rate is withheld during the year and settled as the solidarity tax.
Source: Likumi.lv: likums "Par valsts sociālo apdrošināšanu" (consolidated text), 18. panta 1. daļa; VID: Valsts sociālās apdrošināšanas obligāto iemaksu likmes (atjaunināts 02.09.2026) · retrieved 2026-11-11
Maximum contribution base and solidarity tax
| Item | Value |
|---|---|
| Maximum contribution base per year (2025 to 2027) | €105,300 |
| Maximum contribution base per month (one twelfth, used in payroll) | €8,775 |
| Maximum contribution base per year 2022 to 2024 | €78,100 |
| Solidarity tax rate on income above the maximum base (solidaritātes nodoklis)Source: vid.gov.lv · retrieved 2026-11-11 | 25% |
| Solidarity tax: share for health careSource: vid.gov.lv · retrieved 2026-11-11 | 1% |
| Solidarity tax: share for the state pension budgetSource: vid.gov.lv · retrieved 2026-11-11 | 14% |
| Solidarity tax: share credited to personal income tax revenueSource: vid.gov.lv · retrieved 2026-11-11 | 10% |
| How it worksSource: vid.gov.lv · retrieved 2026-11-11 | During the year the normal contribution rate (34.09% for an employee) is paid on all pay above the base; after the year the tax is recalculated at 25% and the difference is refunded by 1 September of the following year |
| Interaction with income taxSource: vid.gov.lv · retrieved 2026-11-11 | Income above the maximum base is also in the 33% income tax band; 10% of the 25% solidarity tax is counted as income tax revenue |
Basis: Annual contribution object (gross pay; the self-employed: declared income)
The solidarity tax applies to employees and the self-employed whose income in the calendar year exceeds the maximum contribution base.
Source: Likumi.lv: likums "Par valsts sociālo apdrošināšanu" (consolidated text), 14. panta 5. daļa; VID: Solidaritātes nodoklis (atjaunināts 11.07.2026) · retrieved 2026-11-11
Minimum wage 2026
| Item | Value |
|---|---|
| Minimum monthly wage (gross, normal working time), from 1 January 2026 | €780 |
| Minimum monthly wage in 2025 (gross) | €740 |
| Minimum hourly rate | Not a fixed amount: the monthly minimum divided by the normal working hours of the month (Cabinet Regulation No. 656, point 3) |
Basis: Gross pay per month for full-time work (pro rata for part time)
Employer costs
Social insurance: employer contributions and business risk duty
| Item | Value |
|---|---|
| Employer rate, employee insured for all insurance types | 23.59% |
| Total rate (employee + employer) | 34.09% |
| Employer rate, employee of state pension age | 20.77% |
| Total rate, employee of state pension age | 30.02% |
| Business risk duty (uzņēmējdarbības riska valsts nodeva) per employee per monthSource: likumi.lv · retrieved 2026-11-11 | €0.36 |
Basis: Gross pay up to the maximum contribution base; the risk duty per employee in an employment relationship
The business risk duty is an employer cost, paid into the Employees' Claims Guarantee Fund by the 23rd of the following month.
Source: Likumi.lv: likums "Par valsts sociālo apdrošināšanu" (consolidated text), 18. panta 1. daļa; VID: Valsts sociālās apdrošināšanas obligāto iemaksu likmes (atjaunināts 02.09.2026) · retrieved 2026-11-11
Split of the 34.09% rate by insurance type
| Item | Value |
|---|---|
| State pension insurance | 23.91% |
| Unemployment insurance | 1.6% |
| Accidents at work and occupational diseases | 0.66% |
| Disability insurance | 2.29% |
| Maternity and sickness insurance | 3.47% |
| Parents' insurance | 1.16% |
| Health care (veselības apdrošināšana) | 1% |
| Total | 34.09% |
| Pension part credited to notional pension capital, member of the funded scheme | 14% |
| Pension part paid to the funded pension scheme (2nd pillar) | 6% |
| Pension part credited to notional pension capital, not a member of the funded scheme | 20% |
Basis: Share of the contribution base (combined employee and employer rate)
Cabinet Regulation No. 786 splits the combined rate only; it does not split the employee and employer shares by insurance type.
Source: Likumi.lv: MK 2020. gada 17. decembra noteikumi Nr. 786 "Noteikumi par valsts sociālās apdrošināšanas iemaksu likmes sadalījumu pa valsts sociālās apdrošināšanas veidiem" (spēkā esošs), 2. un 18. punkts · retrieved 2026-11-11
Minimum contribution object 2026
| Item | Value |
|---|---|
| Minimum contribution object per quarter (three minimum monthly wages) | €2,340 |
| Monthly equivalent (the minimum monthly wage) | €780 |
| Employer's minimum contributions on the shortfall | 10% |
| Exempt | Pensioners, persons with disabilities, parents of a child under 3 or of three or more children, parents of a disabled child, students up to 24, working prisoners, employees of social-service providers and social enterprises (risk groups), companions and assistants, national defence service |
Basis: Employee's summed contribution object for the quarter (all employers and self-employment)
Calculated by the State Social Insurance Agency (VSAA) after the quarter and notified through VID; not applied to the self-employed or micro-enterprise tax payers themselves.
Source: VID: Mikrouzņēmumu nodoklis, Minimālās valsts sociālās apdrošināšanas obligātās iemaksas (atjaunināts 13.05.2026); VID: Valsts sociālās apdrošināšanas obligāto iemaksu likmes (atjaunināts 02.09.2026); likums "Par valsts sociālo apdrošināšanu" 20.4 pants · retrieved 2026-11-11
Other rates
Freelancers, the self-employed and new residents
| Item | Value |
|---|---|
| Self-employed income tax | Business profit (income minus expenses) is taxed on the progressive scale (25.5% / 33%), or under the micro-enterprise tax below |
| Self-employed social insurance on income of at least €780 a monthSource: vid.gov.lv · retrieved 2026-11-11 | 31.07% |
| Self-employed: minimum monthly income for the full contributions (the minimum wage)Source: vid.gov.lv · retrieved 2026-11-11 | €780 |
| Self-employed: pension contribution on income above €780, or on all income below itSource: vid.gov.lv · retrieved 2026-11-11 | 10% |
| Micro-enterprise tax (mikrouzņēmumu nodoklis)Source: likumi.lv · retrieved 2026-11-11 | 25% of turnover, replacing income tax and the owner's social insurance; turnover up to the VAT registration threshold (€50,000); in force in 2026 |
| Reduced patent fee (samazinātā patentmaksa)Source: likumi.lv · retrieved 2026-11-11 | €17 a year or €9 a half-year, final tax; only for old-age pensioners or persons with a group 1 or 2 disability in listed crafts and household services, revenue up to €3,000, no employees |
| VAT registration threshold: annual domestic supplies (registration may be postponed to year-end if exceeded by up to €5,000)Source: likumi.lv · retrieved 2026-11-11 | €50,000 |
| Remote-work (digital-nomad) visaSource: pmlp.gov.lv · retrieved 2026-11-11 | Yes: long-stay visa for up to 12 months, with one further visa of up to 12 months, for non-EU nationals employed by an employer in an OECD country or self-employed there; no right to work for Latvian employers |
| Remote-work visa: income requirementSource: pmlp.gov.lv · retrieved 2026-11-11 | At least 2.5× the previous year's average monthly gross wage (€4,538 a month per PMLP), plus at least six months with the employer or six months of self-employed income |
| Remote-work visa: optional income tax rate on the remote-work income, for 365 days from becoming residentSource: likumi.lv · retrieved 2026-11-11 | 15% |
| Inbound or expat tax regimeSource: likumi.lv · retrieved 2026-11-11 | No general regime for new residents: residents are taxed on the normal scale with the same non-taxable minimum and reliefs; the only arrival-related rate is the 15% option for remote-work visa holders |
| Application authoritySource: pmlp.gov.lv · retrieved 2026-11-11 | Remote-work visa: Office of Citizenship and Migration Affairs (PMLP, Pilsonības un migrācijas lietu pārvalde); tax and social insurance registration: State Revenue Service (VID) |
Self-employed contribution rates and the micro-enterprise tax follow.
Source: VID: Iedzīvotāju ienākuma nodokļa likmes (atjaunināts 31.12.2025) · retrieved 2026-11-11
Self-employed social insurance 2026 (pašnodarbinātie)
| Item | Value |
|---|---|
| Self-employed rate | 31.07% |
| of which state pension insurance | 23.91% |
| of which disability insurance | 1.68% |
| of which maternity and sickness insurance | 3.32% |
| of which parents' insurance | 1.16% |
| of which health care | 1% |
| Self-employed of state pension age | 29.36% |
| Self-employed real-estate manager | 26.59% |
| Contributions due only where monthly income (receipts minus expenses) is at least | €780 |
| Pension insurance on the part of income above €780 a month | 10% |
| Pension insurance on all income where monthly income is below €780 | 10% |
Basis: Self-chosen contribution object of at least the minimum wage; reported and paid quarterly (by the 17th and 23rd of the month after the quarter)
No unemployment or work-accident cover for the self-employed. From 1 January 2026 the self-employed no longer make minimum contributions. Income above the maximum base is subject to the solidarity tax.
Source: VID: Pašnodarbinātā sociālās apdrošināšanas iemaksas (atjaunināts 08.10.2026); MK noteikumi Nr. 786, 9.-11. punkts; likums "Par valsts sociālo apdrošināšanu" 14.1 pants · retrieved 2026-11-11
Micro-enterprise tax 2026 (mikrouzņēmumu nodoklis)
| Item | Value |
|---|---|
| Tax rate on turnover | 25% |
| Turnover limit: the VAT registration threshold | €50,000 |
| Share counted as the owner's social insurance contributions | 80% |
| Share counted as personal income tax | 20% |
| Who can choose it | Individual merchants, individual undertakings, farms and fishing households, and natural persons registered with VID for economic activity, not VAT-registered in the general procedure; apply by 15 December of the previous year or at registration |
| Employees | Wages of a micro-enterprise's employees are taxed in the normal way (wage tax and VSAOI) |
Basis: Quarterly turnover; quarterly return by the 15th of the month after the quarter (only for quarters with turnover)
Social insurance for the owner is based on 80% of the tax paid, so benefits and pensions are much lower than under the 31.07% self-employed rate.
Source: Likumi.lv: Mikrouzņēmumu nodokļa likums (consolidated text), 4., 5., 6. un 8. pants; VID: Mikrouzņēmumu nodoklis (atjaunināts 13.05.2026) · retrieved 2026-11-11
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Official sources
- Likumi.lv: likums "Par iedzīvotāju ienākuma nodokli" (consolidated text) · retrieved 2026-11-11
- VID: Iedzīvotāju ienākuma nodokļa likmes (atjaunināts 31.12.2025) · retrieved 2026-11-11
- VID: Neapliekamais minimums (atjaunināts 28.07.2026) · retrieved 2026-11-11
- Likumi.lv: likums "Par valsts sociālo apdrošināšanu" (consolidated text) · retrieved 2026-11-11
- VID: Valsts sociālās apdrošināšanas obligāto iemaksu likmes (atjaunināts 02.09.2026) · retrieved 2026-11-11
- Likumi.lv: MK noteikumi Nr. 786 (VSAOI likmes sadalījums pa apdrošināšanas veidiem) · retrieved 2026-11-11
- VID: Solidaritātes nodoklis (atjaunināts 11.07.2026) · retrieved 2026-11-11
- Likumi.lv: MK noteikumi Nr. 651, uzņēmējdarbības riska valsts nodeva 2026. gadā · retrieved 2026-11-11
- Likumi.lv: MK noteikumi Nr. 656, minimālā mēneša darba alga · retrieved 2026-11-11
- Labklājības ministrija: Minimum monthly wage (updated 05.01.2026) · retrieved 2026-11-11
- VID: Pašnodarbinātā sociālās apdrošināšanas iemaksas (atjaunināts 08.10.2026) · retrieved 2026-11-11
- Likumi.lv: Mikrouzņēmumu nodokļa likums (consolidated text) · retrieved 2026-11-11
- VID: Mikrouzņēmumu nodoklis (atjaunināts 13.05.2026) · retrieved 2026-11-11
- Likumi.lv: Pievienotās vērtības nodokļa likums (consolidated text) · retrieved 2026-11-11
- PMLP: Ilgtermiņa vīzas saņemšana attālinātā darba veikšanai (atjaunināts 16.06.2026) · retrieved 2026-11-11
- Likumi.lv: Imigrācijas likums (consolidated text) · retrieved 2026-11-11
How every figure is checked: methodology. All datasets: CalcBloc data.