Tax for the self-employed in Latvia, 2026 · Social contributions
31.07% on the base, 10% on the excess
If monthly income (receipts minus expenses) reaches €780, contributions are 31.07% on at least €780, plus 10% pension insurance on the difference between actual income and the chosen base. If the month is below €780, you pay only 10% pension insurance on the actual income.
Sources
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.
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- 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
- Micro-enterprise tax: MUN — 25% of turnover, expenses not deducted