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Latvia salary calculator 2026: gross to net pay
Enter your gross monthly salary to see your take-home pay in Latvia in 2026. The calculator deducts the employee’s social security contribution (10.5%) and personal income tax (25.5%), applying the non-taxable allowance (€550 a month) and the relief for dependants (€250 each) when you have filed your wage tax book with the employer. For example, a gross salary of €1,800 leaves €1,340.44 take-home pay.
2026 rates checked on 11 November 2026. Sources: State Revenue Service (VID), Ministry of Finance, likumi.lv.
Net — take-home pay
€1,140.41
- Social security (10.5%)
- −€157.50
- Non-taxable allowance + reliefs
- €550.00
- Personal income tax (25.5%)
- −€202.09
- Employer’s social security (23.59%)
- €353.85
- Total cost to the employer
- €1,853.85
Gross and net pay in 2026: table
| Gross | Net, tax book | + 1 dependant | No tax book |
|---|---|---|---|
| €780 | €660.33 | €698.10 | €520.08 |
| €1,000 | €807.02 | €870.77 | €666.77 |
| €1,500 | €1,140.41 | €1,204.16 | €1,000.16 |
| €2,000 | €1,473.80 | €1,537.55 | €1,333.55 |
| €3,000 | €2,140.57 | €2,204.32 | €2,000.32 |
| €5,000 | €3,474.12 | €3,537.87 | €3,333.87 |
How net pay is calculated
- The employee’s social security contribution, 10.5%, is deducted from the gross salary.
- If the wage tax book is filed with the employer, the non-taxable allowance (€550) and €250 per dependant are deducted.
- Personal income tax of 25.5% is withheld from what remains.
- Net = gross − social security − income tax, rounded to the cent as in the State Revenue Service’s examples.
| Employee social security | 10.5% |
| Employer social security | 23.59% |
| Income tax on wages (monthly) | 25.5% |
| Annual income above €105,300 (annual return) | 33% |
| Extra rate on annual income above €200,000 | 3% |
| Non-taxable allowance | €550 a month |
| Relief per dependant | €250 a month |
| Minimum monthly wage | €780 |
Frequently asked questions
What is the net pay on a €1,800 gross salary in 2026?
With the wage tax book filed and no dependants: social security €189.00, income tax €270.56, take-home pay €1,340.44. Without the tax book it is €1,200.19. The employer also pays its own €424.62 social security contribution, so the job costs €2,224.62 in total. The Ministry of Finance gives the same figures, rounded to whole euros, in its 2026 salary example.
What is the wage tax book and why does it matter?
It is an electronic record in the State Revenue Service’s online system (EDS) telling which employer should apply your non-taxable allowance and reliefs. You can file it with one employer only. Without it, the employer may not apply the €550 allowance or the dependant relief, and income tax is charged on the whole amount left after social security.
What is the take-home pay on the 2026 minimum wage?
The minimum monthly wage in 2026 is €780. With the wage tax book filed, take-home pay is €660.33 (social security €81.90, income tax €37.77).
When does the 33% rate apply?
Employers withhold 25.5% from wages every month. The 33% rate covers annual income above €105,300 and is settled in the annual income tax return, as is the extra 3% on annual income above €200,000. The exception: if you pay social security in another EU country, the employer applies 33% every month to pay above €8,775.
Who is the calculator not for?
It covers a standard employee insured in Latvia. The figures differ for pensioners, people with a disability (relief of €154 or €120), micro-enterprise staff, royalties and part months. Your employer’s payroll office or the State Revenue Service can give an exact figure.
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