How Latvian net salary is calculated in 2026

See what you'll take home in Latvia in 2026 — or what gross to ask for to hit a target net. Uses the current Latvian rates and shows the employer's total cost too.

How net salary is calculated

From gross pay the employer withholds 10.5% social insurance, then 25.5% PIT on the remainder after the €550 non-taxable minimum and any dependant reliefs. The calculator on this page runs that 2026 formula in both directions (gross→net and net→gross).

Gross monthly salary (EUR)Number of dependantsDisability groupTax book (algas nodokļa grāmatiņa) submitted at this employer

Net salary (take-home)

660,33 €

Gross salary

780,00 €

Social insurance, employee share (10.5%): −81,90 €
Non-taxable minimum applied: 550,00 €
Reliefs applied: 0,00 €
Personal income tax (25.5%): −37,77 €

Employer cost

Employer social insurance (23.59%): +184,00 €
Business risk duty: +0,36 €
Total cost to the employer: 964,36 €

Indicative calculation at 2026 rates for a standard employee. It does not cover pensioner social-insurance rates, royalties, micro-enterprise tax or other special regimes, and is not a substitute for an accountant.

Frequently asked questions

How is net salary calculated in Latvia in 2026?: Start from gross. Subtract 10.5% employee social insurance. Subtract the €550 monthly non-taxable minimum (if the tax book is at this employer) and dependant reliefs, then apply 25.5% PIT. What remains is net. The employer also pays 23.59% social insurance and a €0.36 risk duty on top of gross.
What is Latvia's non-taxable minimum in 2026?: A fixed €550 per month (€6,600 per year) regardless of income, applied by the employer holding your tax book; for working pensioners it is €1,000 per month.
What is the minimum wage in Latvia in 2026?: €780 gross per month for full-time work (up from €740 in 2025) — roughly €660 net with the tax book and no dependants.
What are the 2026 PIT and social insurance rates?: Employers withhold PIT at a flat 25.5% on salary. Social insurance is 10.5% for the employee and 23.59% for the employer. Annual income above €105,300 is taxed at 33% via the annual declaration.
How much does an employee cost the employer?: Gross salary plus 23.59% social insurance and a €0.36 monthly risk duty. A €1,500 gross salary costs the employer about €1,854 per month.

Useful next

Vacation calculator →Self-employed calculator →Payroll →Latvia →

Bilenta runs payroll on these exact rules automatically — payslips, SEPA files and postings included. Try it free for 40 days.

Start free trial