Latvia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Latvia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| EUR 36,000 a yearEmployee profile: Resident employee; Dependants registered with your employer: 0 | EUR 25,686.90 | EUR 25,686.90 | Matches |
Official sources and monitoring
3 official sources. 0 were checked automatically in the last three weeks. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Likums "Par iedzīvotāju ienākuma nodokli", article 15 - 25.5% and 33% ratesLikumi.lv (official legal acts portal) | 2026-10-20 | Site blocks automated checks; reviewed manually |
| Likums "Par valsts sociālo apdrošināšanu" - 34.09% rate (23.59% employer, 10.50% employee) and EUR 105,300 annual ceilingLikumi.lv (official legal acts portal) | 2026-10-20 | Site blocks automated checks; reviewed manually |
| Neapliekamais minimums un nodokļa atvieglojumi - EUR 550 a month and EUR 250 per dependant in 2026Ministry of Finance of Latvia | 2026-10-20 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version LV-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident employee insured for all social insurance types, with salary from one employer as the only income.
- Employee social insurance of 10.50% on salary up to EUR 105,300 a year is deducted before income tax; the employer pays 23.59%.
- The EUR 6,600 annual non-taxable minimum and EUR 3,000 a year for each dependant reduce income taxed at 25.5%; the part of annual income above EUR 105,300 is taxed at 33%.
Coverage & limitations
Rule version LV-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Pensioners, people with disabilities and politically repressed persons have different allowances and are not covered.
- Eligible expenses (education, medical, pension savings and donations) claimed in the annual return are not included.
- The 15% rate for remote workers on a long-term visa and sole trader regimes are not modelled.
- Independent professional verification pending.