Salary Calculator 2026
Gross/net salary calculator, total employer costs and tax burden in Latvia
How Salary Taxes Work
Gross Salary€2,000
−Income Tax€210
−Social Contributions (Employee)€210
=Net Salary€1,580
Net salary is calculated by deducting income tax and social contributions from gross salary.
📋 Salary Tax Book
With a tax book, you get the full tax-free allowance and dependent deductions.
✓With tax book
Tax-free allowance:€550
+ €250 per dependent
✗Without tax book
Tax-free allowance:€0
Tax on full salary
Frequently Asked Questions
What is the minimum wage in Latvia 2026?
The minimum monthly wage in Latvia for 2026 is €780 gross. After taxes, the net amount is approximately €620.
How is income tax calculated in Latvia?
Latvia uses a progressive income tax system: 25.5% on income up to €8,775/month (€105,300/year), and 33% on income above this threshold. There's also a fixed tax-free amount of €550/month.
What are employer social contributions in Latvia?
Employers in Latvia pay 23.59% social contributions on gross salary. Employee contributions are 10.5%. This covers pension, health insurance, and unemployment insurance.
How much does an employer pay for a €2,000 gross salary in Latvia?
For a €2,000 gross salary, the employer pays approximately €2,472 total (€2,000 + 23.59% employer contributions = €472).
What are the key salary tax changes in 2026 compared to 2025 in Latvia?
In 2026, the tax-free amount increased from €510 to €550 per month. Dependent allowance remains €250. Minimum wage increased to €780. Social contribution rates remain unchanged: 10.5% for employees and 23.59% for employers.