Salary calculator

This salary calculator helps you to get a net salary (after taxes) from gross salary (before taxes) and vice versa using SRS data in Latvia. Available years: 2019 - 2026.

Fill the form

Please fill in the Salary form below and press Calculate. The form may vary based on the field values.

A pensioner can apply the split non-taxable minimum 500 EUR.

Salary calculation result in 2026

Form data: Year 2026; gross > net salary; monthly salary; Salary 1800 EUR; Employer has your tax book: yes; Monthly non-taxable minimum: 550 EUR; Dependents: 1; Dependents relief sum: 250 EUR.
Net salary (take-home) 1404.19 EUR
Social tax 10.5% 189.00 EUR
Non-taxable minimum 550 EUR
Non-taxable amount for dependents 1 250 EUR
Personal income tax 25.5% 206.81 EUR
Social tax, employer's part 23.59% 424.62 EUR
Business risk fee 0.36 EUR
Total employer's expenses 2224.98 EUR

Salary calculator is for informational purposes only.

Last changes:

What's new in 2026

Changes in 2026:

  • In 2026 the non-taxable minimum is €6600 per year, i.e., €550 per month.
  • The minimum monthly wage in 2026 is €780. The minimum wage is set by Cabinet Regulation No. 656 of 24.11.2015 (amendments No. 680 of 19.11.2025).
  • In 2026, the minimum mandatory social insurance contributions must be made from an income of €2340 per quarter.

These tax changes in 2026 must be taken into account when calculating take-home pay.

In 2025, new rules on taxation and social insurance come into force in Latvia. The key changes affecting salary calculations are:

  1. The personal income tax non-taxable minimum in 2025 is €510 per month (€6,120 per year).
  2. Working pensioners with a pension of up to €1,000 per month may apply a split non-taxable minimum, provided the tax book is filed to employer: €500 via the employer and €500 via the VSAA.
  3. Personal income tax rates: 25.5% on income up to €105,300 per year; 33% on income above this amount. An additional 3% applies to income above €200,000 per year.
  4. The minimum monthly wage in 2025 is set at €740.
  5. The minimum mandatory social insurance contribution (VSAOI) is calculated from a quarterly €2,220.
  6. The maximum amount of VSAOI is €105,300 per year.

These 2025 tax changes are important to consider when calculating take-home pay.

Salary and Non-taxable minimum

In 2026 non-taxable minimum is €6600 yearly or €550 monthly regardless of the amount of income.

In 2025 non-taxable minimum is €6120 yearly or €510 monthly regardless of the amount of income.

From 01.01.2025, working pensioners with pension till €1000 monthly, if the tax booklet is submitted to the employer, are entitled to a tax-free minimum of €500 per month to employer and €500 to VSAA.

Salary and Progressive monthly income tax rate

The rate 25,5% from 01.01.2025.

Salary and Progressive annual income tax rate

From 01.01.2025 the rate 25,5% on annual income up to €105300 and the rate 33% on annual income exceeding €105300.
A 33% personal income tax (IIN) rate is applied in a summarized manner when submitting the annual income tax return.

In 2025, an additional tax rate of 3% will apply to incomes exceeding €200000 per year.

The dependent relief amount in 2020-2026 is €250 per month.

Minimum wage/salary

The minimum wage within the normal working time is:

  • In 2026 is €780 per month;
  • In 2025 is €740 per month.

The minimum wage is defined in the Cabinet of Ministers Regulation No. 656.

From January 1, 2024, micro-enterprise tax payers who simultaneously receive income subject to personal income tax will receive a non-taxable minimum and benefits for dependents.

Information till 2025, historical data

Non-taxable minimum was differentiated till 31.12.2024.

Till 31.12.2024 in the field "non-Taxable minimum" is specified "0", because now it is not a fixed data, you have to specify this minimum in accordance with the data of the SRS or taxpayer's predicted minimum.

The maximum non-taxable minimum per year till 2025 is:

  • In 2023/2024 — €6000 (€500 monthly).
  • In 2022 — €5100:
    • 01/01-30/06 — €2100,
    • 01/07-31/12 — €3000.
  • In 2020-2021 — €3600.
  • In 2019 — €2760.

The non-taxable minimum till 2025 is €0:

  • In 2021-2024 — if the annual taxable income is more than €21600, for example, the salary is €1801 per month.
  • In 2019 — if the annual taxable income is more than €13200, for example, the salary is €1101 per month.
  • In 2020 — if the annual taxable income is more than €14400, for example, the salary is €1201 per month.

Salary and Progressive monthly income tax rate:

  • The rate of 20% on monthly income is up to €1667 (till 31.12.2024).
  • The rate of 23% on the part of the monthly income after €1667 (till 31.12.2024).

Salary and Progressive annual income tax rate:

  • Till 31.12.2024 the rate of 20% on annual income up to €20004.
  • In 2022-2024 the rate of 23% on the part of annual income exceeding €20004 and up to €78100.
  • In 2021 the rate of 23% on the part of annual income exceeding €20004 and up to €62800.
  • In 2018-2020 the rate of 31.4% on the annual income exceeding €62800 when filing the annual Declaration.
  • In 2022-2024 the rate of 31% on the annual income exceeding €78100 when filing the annual Declaration.
  • In 2021 the rate of 31% on the annual income exceeding €62800 when filing the annual Declaration.

The minimum wage within the normal working time was:

  • In 2024 is €700 per month.
  • In 2023 is €620 per month.
  • In 2021/2022 is €500 per month.
  • In 2019 is €420 per month.
  • In 2020 is €420 per month.