Are Latvia tax rates for 2027 already known?
Latvia — the 2027 rules are settled in law and are applied here.
- Applied for 2027
- Non-taxable minimum rises to €570/month (from €550). IIN stays 25.5% / 33% with the 33% threshold at €105,300, plus the 3% surcharge above €200,000.
Latvia income tax brackets (2026)
| Annual income (EUR) | Marginal rate |
|---|---|
| €0 – €105,300 | 25.5% |
| €105,300 – €200,000 | 33% |
| €200,000 and above | 36% |
3% surcharge on annual income above €200,000.
Typical gross salaries in Latvia
Click a row to load that salary into the calculator.
| Gross / month | Net / month | Open |
|---|---|---|
| €1,500 | €1,140 | Calculate → |
| €2,500 | €1,807 | Calculate → |
| €4,000 | €2,807 | Calculate → |
| €6,000 | €4,141 | Calculate → |
| €9,000 | €6,159 | Calculate → |
Latvia salary and tax FAQ (2026)
- What is the minimum wage in Latvia in 2026?
- €780 per month gross.
- What are the 2026 income tax brackets in Latvia?
- 25.5% (none – €105,300); 33% (€105,300 – €200,000); 36% (€200,000 and above)
- How much social security do I pay in Latvia?
- Employees contribute 10.5% of gross salary; employers add 23.59% on top.
- Is there a personal allowance in Latvia?
- Yes — up to €6,600 per year, subject to taper rules at higher incomes.
- Does Latvia apply a solidarity or surcharge tax?
- 3% surcharge on annual income above €200,000.
- How are dependents treated for tax purposes in Latvia?
- Additional €250/month tax-free allowance per dependent (2026).
- When is the Latvia tax return due?
- 1 June of the year following the tax year.
- Do non-residents pay the same rates in Latvia?
- Non-residents generally pay 23% flat on Latvia-sourced income; tax treaties may vary.