MUN — 25% of turnover, expenses not deducted

MUN is 25% of the quarter's whole turnover; expenses are not deducted. It already includes social contributions (80%) and income tax (20%), so no separate VSAOI is paid and this income is not declared in the annual return. The declaration is filed in EDS by the 15th after the quarter and the tax paid by the 23rd; a quarter with no turnover needs no declaration. A VAT payer cannot be on MUN (except under the special registration of VAT Law Section 139.²): once turnover passes the VAT threshold (€50,000), from the next quarter you register for VAT and move to the general regime. Status is also lost after two quarters in a row with no turnover. You can switch to MUN from 1 January by applying to the SRS by 15 December.

Sources

• likumi.lv · Micro-enterprise Tax Law
• SRS · filling in the MUN declaration
• EDS

Checked 18.09.2026 An informative summary of the 2026 rules with links to the sources. It does not replace the State Revenue Service's guidance or an accountant — re-check the rates at the start of each year.

Other topics

• Social contributions: 31.07% on the base, 10% on the excess
• Quarterly report: Report by the 17th, pay by the 23rd
• Annual declaration: 1 March – 1 June, tax by 23 June
• Allowances: €550 a month tax-free
• VAT: Register on passing €50,000
• The journal: Cabinet Regulation No. 322
• Expenses: Only with a supporting document
• Fixed assets: Over €1,000 — depreciation, not an expense
• Quiet quarters: No income, no report
• Ceiling: Contribution base capped at €105,300
• Sole trader (IK): An IK pays tax like any self-employed person