Latvia self-employed tax calculator for 2026
Enter your monthly income (revenue minus expenses) and see the social-insurance contributions and an estimate of the income tax — under the general self-employed regime's 2026 rules.
Contribution object
Left after taxes
1023,56 €
Total taxes
476,44 €
Effective rate
31,76 %
- Social insurance 31.07% (object 780,00 €)
- −242,35 €
- Pension insurance 10%
- −72,00 €
- Non-taxable minimum applied
- 550,00 €
- PIT 25.5% (monthly estimate)
- −162,09 €
Indicative monthly estimate for the general self-employed regime. PIT is actually assessed annually on all yearly income via the declaration; royalties, micro-enterprise tax and other regimes are not covered. Not a substitute for an accountant.
Frequently asked questions
- How does a self-employed person pay social insurance in 2026?
- If monthly income (revenue minus expenses) is at least €780, you pay 31.07% on a freely chosen object of at least €780, plus 10% pension insurance on the income above that object. Contributions are paid quarterly, by the 23rd of the following month.
- What if income is below €780 a month?
- The full rate doesn't apply — you pay 10% pension contributions on your actual income.
- When does a self-employed person pay income tax?
- Once a year, with the annual income declaration filed 1 March – 1 June. The rate is 25.5% up to €105,300 per year (33% above), after deducting mandatory contributions and the non-taxable minimum.
- Isn't micro-enterprise tax cheaper?
- MUN is 25% of turnover with no expense deduction, so it tends to pay off when expenses are low. The general regime taxes profit — compare both for your situation.
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