VSAOI and income tax calculator 2026

Enter a typical month's income and expenses to see a year's tax as self-employed, and what you would pay under the micro-enterprise tax (MUN).

Assumes every month is the same, VSAOI on the minimum-wage base and no dependants. MUN is charged on turnover — expenses don't reduce it. 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.

Tax for the self-employed in Latvia, 2026 →