Tax for the self-employed in Latvia, 2026

What the self-employed in Latvia need to know about VSAOI, income tax, MUN, VAT and deadlines in 2026 — in short, with links to the sources.

VSAOI and income tax calculator 2026 →

• 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
• Micro-enterprise tax
  MUN — 25% of turnover, expenses not deducted

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.