Free tools · 2026 rates
Self-employed tax calculator 2026
Enter your monthly income and expenses — the calculator shows social contributions (VSAOI), pension contributions, the income-tax estimate and how much is left after taxes, with payment deadlines.
The calculation assumes you are registered as a self-employed person with VID and are not a micro-enterprise tax payer.
Left after taxes
950,36 €
40,6 % of profit goes to taxes
Social contributions per month
324,35 €
Paid quarterly — by the 23rd
Income tax estimate
325,29 €
Paid with the annual income declaration
How it's calculated
- Income2 000,00 €
- Expenses−400,00 €
- Monthly income (profit)1 600,00 €
- Social contributions (31,07 % of the chosen base)780,00 € × 31,07 %−242,35 €
- Pension insurance (10 % of the excess)820,00 € × 10 %−82,00 €
- Income tax estimate (25,5 % after deducting social contributions)1 275,65 € × 25,5 %−325,29 €
- Left after taxes950,36 €
The social-contribution report is filed quarterly by the 17th of the following month, and the payment is made by the 23rd. Income tax is calculated precisely in the annual income declaration (filed from 1 March) — which also applies the non-taxable minimum and reliefs, so here income tax is an estimate.
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 self-employed taxes are 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.
A self-employed person (a registered performer of economic activity) under the general regime pays two taxes: VSAOI (state social insurance contributions) and IIN (personal income tax). Both are calculated on profit — income minus the expenses related to the economic activity.
- Work out the monthly profit: income − expenses.
- If the monthly profit reaches the minimum wage (€780), VSAOI of 31.07% is paid on a freely chosen base that is not lower than the minimum wage.
- A further 10% for pension insurance is paid on the difference between the actual profit and the chosen base.
- If the monthly profit is below the minimum wage, only 10% for pension insurance is paid, on the actual profit.
- IIN is calculated in the annual income declaration: the VSAOI paid is deducted from the year's profit and 25.5% is applied to the remainder (33% on the part above €105,300 a year).
The calculator shows IIN as a monthly estimate without the non-taxable minimum and reliefs. Those are applied when you file the annual income declaration, so the tax actually payable may be lower than shown here.
Self-employed VSAOI deadlines in 2026
The VSAOI report is filed and the contributions are paid once a quarter: the report by the 17th of the month following the quarter, the payment by the 23rd. If the date falls on a day off, the deadline moves to the next working day.
| Quarter | Report by | Payment by |
|---|---|---|
| Q1 | 17 April 2026 | 23 April 2026 |
| Q2 | 17 July 2026 | 23 July 2026 |
| Q3 | 19 October 2026 | 23 October 2026 |
| Q4 | 18 January 2027 | 25 January 2027 |
The annual income declaration for 2026 is filed from 1 March of the following year until 1 June 2027.
If you have almost no expenses, compare with the micro-enterprise tax; if you are considering a company, open the tax regime comparison. How Vadi helps the self-employed with invoices and declarations is shown on the page for IT and freelance work.
Calculation examples: profit below and above the minimum wage
Income €600, expenses €100 — profit below the minimum wage
| Calculation step | Amount |
|---|---|
| Income | €600.00 |
| Expenses | −€100.00 |
| Monthly profit | €500.00 |
| Pension insurance (10% of €500.00) | −€50.00 |
| Income tax estimate (25.5% of €450.00) | −€114.75 |
| Left after taxes | €335.25 |
A monthly profit of €500 does not reach the minimum wage, so the full VSAOI rate does not apply — only the pension insurance contribution is mandatory.
Income €2,000, expenses €400 — profit above the minimum wage
| Calculation step | Amount |
|---|---|
| Income | €2,000.00 |
| Expenses | −€400.00 |
| Monthly profit | €1,600.00 |
| VSAOI (31.07% of €780.00) | −€242.35 |
| Pension insurance (10% of €820.00) | −€82.00 |
| Income tax estimate (25.5% of €1,275.65) | −€325.29 |
| Left after taxes | €950.36 |
Here the VSAOI base is the minimum one — €780. If you chose the whole profit (€1,600) as the base, VSAOI would be €497.12 a month and €821.65 would be left after taxes: less money today, but greater social guarantees — pension and sickness benefit.
Self-employed taxes at different monthly profit levels
Profit here is income minus expenses. VSAOI is calculated on the minimum base, IIN as an estimate without the non-taxable minimum.
| Monthly profit | VSAOI | Income tax estimate | Left after taxes | Taxes as a share of profit |
|---|---|---|---|---|
| €500.00 | €50.00 | €114.75 | €335.25 | 32.95% |
| €780.00 | €242.35 | €137.10 | €400.55 | 48.65% |
| €1,000.00 | €264.35 | €187.59 | €548.06 | 45.19% |
| €1,500.00 | €314.35 | €302.34 | €883.31 | 41.11% |
| €2,000.00 | €364.35 | €417.09 | €1,218.56 | 39.07% |
| €3,000.00 | €464.35 | €646.59 | €1,889.06 | 37.03% |
Sources: Law on State Social Insurance; VSAOI rates — Cabinet Regulation No. 786; minimum wage — State Labour Inspectorate; income tax rates — State Revenue Service (VID).
Frequently asked questions
How much tax does a self-employed person pay in 2026?
If monthly income (income minus expenses) reaches the minimum wage of €780, social contributions (VSAOI) of 31.07% are paid on at least €780, and 10% for pension insurance on the excess. If income is lower — only 10% of the actual income. On top of that, the annual declaration computes personal income tax of 25.5% after deducting the VSAOI paid.
When does a self-employed person pay VSAOI?
Quarterly: the report is filed by the 17th of the month following the quarter, and the payment is made by the 23rd. From 2026 the minimum VSAOI top-up no longer applies to the self-employed.
How is a self-employed person's income tax calculated?
In the annual income declaration: from the profit of the economic activity you deduct the social contributions (VSAOI) paid during the year and apply 25.5% (33% above €105,300 a year). The declaration also applies the non-taxable minimum and reliefs.
Does a self-employed person pay VSAOI if income is below the minimum wage?
Not in full. If the monthly profit does not reach €780, only 10% for pension insurance on the actual profit is mandatory. For example, on a profit of €500 that is €50.00 a month.
How much tax does a self-employed person pay on €1,000 a month?
If the profit after expenses is €1,000, VSAOI is €264.35 (31.07% of the minimum wage and 10% of the excess) and the IIN estimate is €187.59. About €548.06 is left after taxes; the exact IIN is set in the annual declaration.
What is the VSAOI rate for a self-employed pensioner?
If you have reached pension age or have been granted an old-age pension (including early), the rate on the chosen base is 29.36% instead of 31.07%. On the minimum base of €780 that is €229.01 a month (€242.35 in the general case). The income threshold and the 10% for pension insurance stay the same. Tick the pension-age option in the calculator and it will use this rate.
Do expenses reduce a self-employed person's taxes?
Yes. Both VSAOI and IIN are calculated on profit — income minus the expenses related to the economic activity. That is why, with large expenses, the self-employed regime is usually better than the micro-enterprise tax, where expenses cannot be deducted.
What is the freely chosen VSAOI base?
It is the amount on which a self-employed person chooses to pay the full VSAOI rate of 31.07%. If the monthly profit reaches the minimum wage, the base cannot be lower than €780; 10% for pension insurance is paid on the rest of the profit. A higher base means higher contributions and greater social guarantees.
When does a self-employed person file the annual income declaration for 2026?
From 1 March 2027 until 1 June 2027. The declaration calculates IIN for the whole year: the VSAOI paid is deducted from the profit, and the non-taxable minimum and reliefs are applied.
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.