Rates last verified against official sources on 14 October 2026
Taxes and social security are deducted from your gross salary.
You are in the top 16% of earners in Latvia
Latvian micro-enterprises pay 25% on turnover up to €25k (40% above). The single tax replaces PIT, mandatory social contributions and most other employer levies for the owner.
| Band | Annual income (EUR) | Rate | On €30,000 |
|---|---|---|---|
| Band 1 | €0 – €7,374 | 0% | €0 |
| Band 2 | €7,374 – €200,000 | 22.8% | €5,164 |
| Band 3 | €200,000+ | 25.9% | — |
| Income tax on this salary | €5,164 | ||
Rates are marginal rates on gross pay, read from this calculator for 2026 and the settings above — not from a published bracket table. No income tax is charged on the first €7,374 a year.
Select a country above to see how your salary would compare in a different location.
To get an accurate result, enter your gross monthly or yearly income, select your marital status, and mention any dependents. Our 2026 engine will automatically apply the relevant tax brackets and social security deductions specific to Latvia.
Rates, brackets and contribution thresholds for Latvia are taken from Valsts ieņēmumu dienests (State Revenue Service), last verified on 14 October 2026. How we source and check every country.
If you are considering a move or comparing job offers across Europe, our tool allows you to quickly switch between countries like Germany, Spain, Poland, and the Baltic states. Each country has a unique tax system:
Latvia — the 2027 rules are settled in law and are applied here.
| 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. Pay above the €105,300 social-insurance cap is subject to the solidarity tax: the employee still pays 10.5% on it, and 10% of the excess counts as income tax already paid.
Monthly gross pay and what is left of it after tax and social contributions.
| Gross / month | Net / month |
|---|---|
| €1,500 | €1,140 |
| €2,500 | €1,807 |
| €4,000 | €2,807 |
| €6,000 | €4,141 |
| €9,000 | €6,141 |