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Latvian tax calculators 2026
Take-home pay, self-employed taxes, MUN, VAT, vacation and sick pay, dividends — with the same 2026 rates and formulas that Vadi uses to do the accounting. Every result comes with a full breakdown of how it adds up.
Salary: gross ↔ net
How much lands in hand and how much the employee costs the employer — both directions.
Self-employed
VSAOI 31.07% + 10% for pension + income tax on monthly income, with deadlines.
Micro-enterprise (MUN)
25% of turnover — a single tax for social contributions and income tax.
Which regime is better?
MUN, self-employed and a company (SIA) side by side — with real figures, not just advice.
Vacation pay
Average earnings from the last 6 months × working days on vacation.
Sick pay
Who pays how much for each sick day — day by day, with a calendar.
Dividends / CIT
Standard CIT 20% versus the new 15% + 6% regime — which is better.
VAT
Add or extract VAT — a 21%, 12% or 5% rate.
The 2026 rates built into the calculators
| Indicator | In 2026 |
|---|---|
| Minimum monthly wage | 780 € |
| Non-taxable minimum (fixed, with the tax book) | 550 €/mo. |
| Pensioner's non-taxable minimum | 1000 €/mo. |
| Relief per dependant | 250 €/mo. |
| Income tax base rate / above 105 300 € a year | 25,5 % / 33 % |
| Social contributions for employees (employee + employer) | 10,5 % + 23,59 % |
| Self-employed social contributions (+ pension insurance on the excess) | 31,07 % + 10 % |
| Micro-enterprise tax (MUN) | 25 % |
| Corporate income tax on distributed profit (reinvested profit — 0 %) | 20 % or 15 % + 6 % income tax |
| VAT rates | 21 % / 12 % / 5 % |
| Mandatory VAT-registration threshold | 50 000 €/year |
| Sick pay (employer, days 2–3 / 4–9) | 75 % / 80 % |
Sources: VID, likumi.lv (Cabinet regulations No. 656 and No. 786, the laws “On Personal Income Tax”, “On State Social Insurance”, the Micro-enterprise Tax Law, the Labour Law, the VAT Act, the Corporate Income Tax Law). Every rate in the Vadi engine is verified against two independent official sources.
The calculators are for information only and do not replace tax advice — the final figure is always set by the State Revenue Service (VID) in its assessment. If you spot an inaccuracy, write to us: contact.
Vadi does these taxes for you
Salaries, VSAOI reports, MUN and VAT declarations in EDS format, a tax calendar with exact amounts — automatically, without spreadsheets and calculators.