Free tool · 2026 rates

What will you owe VID this year?

A quick calculator for self-employed people in Latvia. Pick your tax regime, enter your income, see what you owe in VSAOI, PIT and net take-home. Built on Latvia's 2026 tax rules.

Tax calculator

Pick how you're taxed

EUR per month, before any tax or expenses.

Fuel, phone, insurance, vehicle wear, equipment. Only relevant on the general regime — MUN ignores expenses.

Quarterly VSAOI
€853
Due 17 Apr / Jul / Oct / Jan
Annual PIT
€1,377
After non-taxable minimum · Due 23 Jun
Net take-home / month
€594
After tax + €7 RozoFinance fee
Effective tax rate
33.3%
Of gross annual income
Save with RozoFinance

The €7/month plan is itself a business expense — €84/year deductible on the general regime. Net cost after your PIT saving is roughly €63/year.

Start €7/month plan

Estimate only. Final amount depends on your actual income, expenses, and tax regime. Sources: VSAOI 31.1% on first €780/mo + 10.0% above. PIT 25.5% up to €105,300/yr. Annual non-taxable minimum €6,600. MUN 25.0% on turnover up to €25,000/yr. All 2026 rates; verify on vid.gov.lv.

The numbers behind this

How we calculate it.

VSAOI (mandatory social contributions)

31.07% on the minimum monthly wage base (€780/month in 2026), plus 10% on income above that base. Filed quarterly: by the 17th of the month after each quarter.

PIT (personal income tax)

25.5% on annual taxable income up to €105,300, 33% above. Non-taxable minimum 2026: €6,600/year.

MUN (microenterprise tax)

25% flat of turnover. 80% goes to social, 20% to PIT. Eligible if you're not VAT-registered and turnover stays under €25,000/year.

VAT (PVN)

Required only if your rolling 12-month turnover exceeds €50,000.

Sources: vid.gov.lv · lvportals.lv · Labklājības ministrija · KPMG Tax Card Latvia 2026. Rate constants live in src/lib/tax/rates.ts, sourced from the production VSAOI serializer.