🇱🇻 Latvia net salary calculator (alga uz rokas)

Your Latvian take-home is gross minus 10.5% social insurance and 25.5% income tax on the amount above the non-taxable minimum.

✓ Verified against 2 self-test cases Updated for 2026 · sources checked 2026-08-02

How alga uz rokas in Latvia is calculated

Latvian payroll deducts 10.5% employee social insurance from gross, then charges income tax at 25.5% (33% at very high incomes) on what remains after a fixed non-taxable minimum.

From 2025 the non-taxable minimum is a fixed monthly amount rather than an income-dependent one, simplifying the calculation. Estimate, not tax advice.

Worked example

S1 1,500 EUR
grossMonthly1500
social157.5
taxBase792.5
pit202.09
netMonthly1140.41

Frequently asked questions

What is the net pay for 1,500 EUR in Latvia?

Social insurance of 10.5% (157.50 EUR) comes off, the non-taxable minimum reduces the base to about 793 EUR, 25.5% tax is 202.09, leaving about 1,140 EUR net.

What is the non-taxable minimum?

A fixed monthly amount (550 EUR in 2026, up from 510) exempt from income tax, subtracted before the 25.5% rate.

When does the 33% rate apply?

On annual income above 105,300 EUR; below that the rate is 25.5%.

Sources

Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 2 self-test cases; the sources support that the formula matches the rules.

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