Latvia salary calculator for 2026

See what you'll take home in Latvia in 2026 — or what gross to ask for to hit a target net. Uses the current Latvian rates and shows the employer's total cost too.

Net salary (take-home)

660,33 €

Gross salary

780,00 €

Social insurance, employee share (10.5%)
−81,90 €
Non-taxable minimum applied
550,00 €
Reliefs applied
0,00 €
Personal income tax (25.5%)
−37,77 €

Employer cost

Employer social insurance (23.59%)
+184,00 €
Business risk duty
+0,36 €
Total cost to the employer
964,36 €

Indicative calculation at 2026 rates for a standard employee. It does not cover pensioner social-insurance rates, royalties, micro-enterprise tax or other special regimes, and is not a substitute for an accountant.

Frequently asked questions

What is Latvia's non-taxable minimum in 2026?
A fixed €550 per month (€6,600 per year) regardless of income, applied by the employer holding your tax book; for working pensioners it is €1,000 per month.
What is the minimum wage in Latvia in 2026?
€780 gross per month for full-time work (up from €740 in 2025) — roughly €660 net with the tax book and no dependants.
What are the 2026 PIT and social insurance rates?
Employers withhold PIT at a flat 25.5% on salary. Social insurance is 10.5% for the employee and 23.59% for the employer. Annual income above €105,300 is taxed at 33% via the annual declaration.
How much does an employee cost the employer?
Gross salary plus 23.59% social insurance and a €0.36 monthly risk duty. A €1,500 gross salary costs the employer about €1,854 per month.

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