How the Latvia mikrouzņēmuma nodoklis calculator is verified
Inputs
| Input | Field | Type |
|---|---|---|
| Annual revenue (EUR) | annualRevenue | number |
The formula
Each derived value below is computed by the Valem engine from the expression shown, in this order. Nothing else runs — there is no hidden code path.
| Derived value | Field | Formula (JSONata) |
|---|---|---|
| Microenterprise tax (25%) | microTax | $round(annualRevenue * $const.metRate, 2) |
| Net income / year | netIncome | $round(annualRevenue - microTax, 2) |
| Cap Excess | capExcess | $round($max([0, annualRevenue - $const.capRevenue]), 2) |
Rates and thresholds
The expressions above read these as $const. They are the figures the annual refresh replaces, so they live as data rather than being written into the formulas — which is what makes a year-on-year change a one-line diff instead of an edit to arithmetic.
| Constant | Value |
|---|---|
metRate | 0.25 |
capRevenue | 40000 |
Test vectors (2)
Every case is executed against this model on each build, by the Java engine and independently by a JavaScript one. A mismatch of a single cent fails the build, so the page cannot ship advertising a figure the model no longer produces.
Case 1 — 25,000 EUR revenue, within the microenterprise cap
given annualRevenue | 25000 |
|---|---|
expect microTax | 6250 |
expect netIncome | 18750 |
expect capExcess | 0 |
Case 2 — revenue above the 40,000 EUR cap
given annualRevenue | 45000 |
|---|---|
expect microTax | 11250 |
expect netIncome | 33750 |
expect capExcess | 5000 |
Sources
- Valsts ieņēmumu dienests (VID) — self-employed persons, individual entrepreneurs · checked 2026-08-22
- Balansis — Micro-Enterprise Tax Latvia 2026 · checked 2026-08-22
Check it yourself — and reuse it
The whole model as JSON — inputs, outputs, formulas, vectors and sources in one re-runnable document.
This model is published under CC BY 4.0: use it, adapt it, build on it, with attribution. The licence covers the model — the expression of each rule and the arrangement of the catalog. The rates and thresholds are law, and nobody licenses those; the sources above are where they come from.
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