Tax Book

The tax book is an electronic document in the VID (EDS) system that contains data affecting the calculation of taxes on your salary.
It determines which allowances, deductions and statuses are applied by the employer when calculating salary, and therefore — how much you will receive "in hand".

Today, the tax book exists only in electronic form and is available to every resident of Latvia through EDS (eds.vid.gov.lv).

What is included in the tax book

The tax book contains information that directly affects the amount of deductions and your net salary:

  • your main employer,
  • application of the non-taxable minimum,
  • number of dependents,
  • allowances and deductions (e.g., disability, large-family status),
  • additional legally provided benefits,
  • student status or partial work ability status.

The employer cannot apply benefits automatically — only if they are listed in your tax book.

What the tax book is used for

It is used for:

  • salary calculation,
  • determining the withheld personal income tax (IIN),
  • applying the non-taxable minimum,
  • assigning dependent-related allowances,
  • determining the correct tax rate,
  • preparing the annual tax return.

If the tax book information is up to date, the employer can correctly calculate salary and apply all available allowances.

How the tax book affects salary

Example:

If the tax book indicates:

  • the application of the 510 EUR in 2025 non-taxable minimum,
  • one dependent,

then the taxable base will be lower, and therefore — the IIN deduction will be significantly smaller. If the book is empty or outdated, you will receive less than you could.

Practical example

An employee receives a gross salary of 1500 EUR.

If their tax book states:

  • 510 EUR non-taxable minimum,
  • 1 dependent,

then their net salary will be noticeably higher than that of a person with the same income but with an empty tax book.

If the employee has not indicated their main employer, the salary is taxed at a higher IIN rate, and part of the income is lost until the data is corrected.

Why it is important to monitor the tax book

Because it directly affects:

  • the amount of tax,
  • monthly income,
  • the annual tax return,
  • the ability to receive an IIN refund.

Any change in your life — the birth of a child, change of job, change of status — must be updated in the tax book in a timely manner.

Where to find the tax book

It is available in EDS (eds.vid.gov.lv) — section "Nodokļu grāmatiņa".

There you can:

  • indicate your main employer,
  • add dependents,
  • activate the non-taxable minimum,
  • confirm allowances,
  • make other updates.

How to easily calculate salary using the tax book

To understand how the data in your tax book affects your salary, you can use the salary calculator on this website — it takes into account:

  • the 510 EUR in 2025 non-taxable minimum,
  • dependents,
  • the taxpayer’s status,
  • social contribution and IIN rates.

The calculator will show the real net salary with all applicable allowances.