Tax Engine
🇱🇻Latvia · Tax year 2026
Salary Calculator
Gross salary
€
2026 settings
📒
Tax book filed
Filed with employer — applies €550/mo allowance
👵
Pensioner
Pensioner allowance €1 000/mo
👨‍👩‍👧
Dependants
€250/mo per dependant (IIN Act §13)
0
Pillar III
🏦
Pillar III pension
10% of gross, but never more than €4 000/yr
0%
Estimated net pay · monthly
€1 140
after VSAOI 10.5% · IIN 25.5% / 33% (annual burden)
Net€1 140
IIN€202
VSAOI€158
EFFECTIVE RATE
24,0%
MARGINAL RATE
33,3%
ANNUAL NET
€13 685
TAKE-HOME %
76,0%
🍫
570
Laima chocolates
🥩
142
pork karbonāde
🚌
760
transit tickets
True cost to employ
Employer total · monthly
€1 854
Employer charges
+€354
19,1% above gross
Gross salary · 80,9%Statutory contributions · 19,1%
Gross salary
100,0%
€1 500
VSAOI employer
23,6%
€354
Latvia · Tips
EDS · DNM · dependants · pillar II · state support
📅
Annual return
286d
EDS · filing due 1 June 2027
📊 CSB percentile
Top 40%
of employees · CSB 2024
🪜 IIN scale 2026
0 – 8 775 €/mēn.
25.5%
> 8 775 €/mēn.
33%
IIN Act §15 · threshold €8 775/mo
🧾
Tax-free allowance (IIN Act §12)
€550/mo deducted from IIN base
👨‍👩‍👧
Dependants relief (§13)
€250/mo per dependant — add if applicable
🟢
Solidarity surcharge
Triggers above the cap (€105 300/yr). The employee's 10.5% never stops.
🏦
Pillar II pension
Free choice — 6% of VSAOI is redirected to a fund
🎟️
State support coupons
Housing, education, medical eligible expenses — up to €600/yr
🛒 What your monthly net buys
🍫
570
Laima chocolates
🥩
142
pork karbonāde
🚌
760
transit tickets