What is the income tax rate in Latvia for expats?

Latvia uses a progressive tax system with rates from 0% to 33%. On a €60,000 salary (single filer), the effective rate is 33.2% with a net take-home of €40,083. Tax year: 2026.

How much tax will I pay on €100,000 in Latvia?

A single filer earning €100,000 in Latvia pays approximately €23,817 in income tax plus €10,500 in social contributions, for a total effective rate of 34.3%. Net take-home: €65,683.

Are there special tax regimes for expats in Latvia?

Microenterprise tax: 25% on revenue for businesses with ≤€40,000 annual revenue and ≤5 employees.

What child tax benefits are available in Latvia?

Latvia offers a child allowance of €3,000 per child per year, which reduces your taxable income.

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Latvia — Income Tax 2026

Progressive brackets, social contributions, deductions, and expat-specific regimes. Source: Latvian Ministry of Finance (fm.gov.lv) / KPMG Latvia / orients.lv / lsm.lv

Effective Rate

33.2%

Net Take-Home

€40,083

Marginal Rate

26%

Rank (of 20)

#12

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
€0 – €6,600	0.0%	€0
€6,600 – €105,300	25.5%	€13,617
Total Income Tax		€13,617
+ Social Contributions	10.5%capped at €105,300	€6,300

Special Tax Regimes for Expats

Microenterprise tax: 25% on revenue for businesses with ≤€40,000 annual revenue and ≤5 employees

Country-Specific Notes

Two PIT rates from 2025: 25.5% up to €105,300/yr, 33% above. Additional 3% surcharge on income above €200,000/yr.
Fixed non-taxable minimum: €550/mo (€6,600/yr) for 2026 (was differentiated before 2025). Source: fm.gov.lv
Employee social contributions: 10.50% of gross salary, capped at €105,300/yr. Employer pays 23.59%.
Above the social contribution cap, solidarity tax applies at the same combined rate (34.09%).
No joint filing — individual taxation only.
Dependent relief: €250/mo (€3,000/yr) per dependent. Source: fm.gov.lv
Non-taxable minimum for pensioners: €1,000/mo from 2026. Source: fm.gov.lv
Minimum wage: €780/mo for 2026 (was €740 in 2025). Source: fm.gov.lv

How Latvia compares

Effective tax rate at €60,000 gross, all 20 countries. Latvia highlighted.

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Source: Latvian Ministry of Finance (fm.gov.lv) / KPMG Latvia / orients.lv / lsm.lv · Last updated: 2026-06 · Tax year: 2026. Estimates only — consult a tax professional for your specific situation.