Free tools · 2026 rates
Micro-enterprise tax (MUN) calculator 2026
MUN is a single tax of 25% of turnover that covers both social contributions and income tax. The calculator shows the tax, the annual projection and warns about the VAT threshold.
MUN covers both social contributions and income tax — there are no other taxes on this income. The declaration is filed only for quarters with turnover.
Left after tax
900,00 €
75 % of turnover
MUN per month
300,00 €
Paid quarterly — by the 23rd
Annual projection
3 600,00 €
At 14 400,00 € turnover a year
How it's calculated
- Turnover1 200,00 €
- Micro-enterprise tax (25 %)1 200,00 € × 25 %−300,00 €
- Left after tax900,00 €
Since 2024 the MUN rate is a single 25 % regardless of turnover. The quarterly declaration is filed in EDS by the 15th of the month following the quarter, and the tax is paid by the 23rd. Of the tax, 80 % goes to your social insurance and 20 % to personal income tax.
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.
How it is calculated — examples and rates
How the micro-enterprise tax (MUN) is calculated in 2026
The figures on this page are computed by the Vadi tax engine using the rates in force on 1 October 2026. The calculation is for information only and does not replace tax advice.
MUN (mikrouzņēmumu nodoklis, the micro-enterprise tax) is the simplest of all the regimes: quarterly turnover is multiplied by the rate of 25%. Turnover means all income from the economic activity — expenses cannot be deducted, so 75% of turnover is always left after the tax.
- Add up the turnover of the three months of the quarter.
- Multiply it by 25% — that is the MUN payable.
- File the quarterly declaration in EDS (the State Revenue Service's e-filing system) by the 15th of the month following the quarter. A declaration is filed only for quarters in which there was turnover.
- Pay the tax into the single tax account by the 23rd of the month following the quarter.
MUN declaration and payment deadlines in 2026
| Quarter | Declaration by | Payment by |
|---|---|---|
| Q1 | 15 April 2026 | 23 April 2026 |
| Q2 | 15 July 2026 | 23 July 2026 |
| Q3 | 15 October 2026 | 23 October 2026 |
| Q4 | 15 January 2027 | 25 January 2027 |
MUN can be paid by a sole trader, an individual enterprise, a farm or fishing holding, and a natural person registered with the State Revenue Service (VID) as a performer of economic activity — provided they are not registered for VAT.
You must register for VAT when turnover in a calendar year exceeds €50,000 — an average of €4,166.67 a month. On becoming a VAT payer, the MUN status is lost from the next taxation period and you have to move to another regime.
If you have significant expenses, compare MUN with the self-employed taxes or open the regime comparison, where all the options are side by side. How Vadi prepares the MUN declaration from your income is described in the handbook section “Taxes and declarations”.
MUN calculation examples: below and above the VAT threshold
Turnover of €1,200 a month
| Item | Amount |
|---|---|
| Turnover per month | €1,200.00 |
| MUN per month (25%) | −€300.00 |
| Left after tax per month | €900.00 |
| Quarterly turnover | €3,600.00 |
| MUN for the quarter | €900.00 |
| Turnover per year | €14,400.00 |
| MUN per year | €3,600.00 |
Annual turnover of €14,400 is well below the VAT threshold, so you can stay in the MUN regime.
Turnover of €4,500 a month — above the VAT threshold
| Item | Amount |
|---|---|
| Turnover per month | €4,500.00 |
| MUN per month (25%) | −€1,125.00 |
| Left after tax per month | €3,375.00 |
| Quarterly turnover | €13,500.00 |
| MUN for the quarter | €3,375.00 |
| Turnover per year | €54,000.00 |
| MUN per year | €13,500.00 |
At this pace annual turnover reaches €54,000 and exceeds €50,000. You will have to register for VAT and MUN can no longer be applied — the annual rows of the table are then arithmetic only, not a real scenario.
MUN at different turnover levels: the most searched amounts
| Turnover per month | MUN per month | Left per month | MUN per quarter | Turnover per year |
|---|---|---|---|---|
| €500.00 | €125.00 | €375.00 | €375.00 | €6,000.00 |
| €1,000.00 | €250.00 | €750.00 | €750.00 | €12,000.00 |
| €1,500.00 | €375.00 | €1,125.00 | €1,125.00 | €18,000.00 |
| €2,000.00 | €500.00 | €1,500.00 | €1,500.00 | €24,000.00 |
| €3,000.00 | €750.00 | €2,250.00 | €2,250.00 | €36,000.00 |
| €4,000.00 | €1,000.00 | €3,000.00 | €3,000.00 | €48,000.00 |
Sources: Micro-enterprise Tax Law; VAT registration threshold — Value Added Tax Law.
Frequently asked questions
How much is the micro-enterprise tax in 2026?
25% of turnover regardless of its size (the single rate in force since 2024). Expenses cannot be deducted. The declaration is filed by the 15th of the month following the quarter, and the tax is paid by the 23rd — only for quarters with turnover.
Can a MUN payer be VAT-registered?
No. If annual turnover exceeds €50,000 and you must register in the VAT register, the MUN status has to be changed to another tax regime.
What does the micro-enterprise tax cover?
Of the MUN paid, 80% goes to the payer's state social insurance (pension, sickness benefits) and 20% to personal income tax. There are no other taxes on this income.
When is MUN paid?
Once a quarter. The declaration is filed by the 15th of the month following the quarter and the tax is paid by the 23rd. For the fourth quarter of 2026 the declaration is due by 15 January 2027 and the payment by 25 January 2027.
How much MUN is due on €1,000 a month?
€250.00 a month, or €750.00 for the quarter; €750.00 a month is left after the tax. Over a year that is €3,000.00 of tax on €12,000.00 of turnover.
Can expenses be deducted under the MUN regime?
No. MUN is calculated on the whole turnover and expenses do not reduce the tax: however much is spent on materials, transport or premises, the tax is 25% of what was received.
What happens if a MUN payer's turnover exceeds €50,000 a year?
Then you must register for VAT, and a VAT payer cannot be a MUN payer — the status is lost from the next taxation period. From then on taxes are paid under another regime, for example as a self-employed person under the general rules or through a company (SIA).
MUN or self-employed — which is better?
Without expenses, usually MUN: on €1,200 of income a month, €900.00 is left under MUN and €682.16 for a self-employed person after VSAOI and the income tax estimate. The larger the expenses, the better the self-employed regime becomes, because there the taxes are calculated on profit after expenses.
This calculator is for information only and does not replace tax advice — the final figure is set by the State Revenue Service (VID) in its assessment. The rates are computed by the same engine used in Vadi accounting, and each value is verified against official sources (VID, likumi.lv). If you spot an inaccuracy, write to us.