Salary calculator 2026 —
Gross to Net in Latvia

This is a free salary calculator for 2026: it calculates gross → net, net → gross, salary from an hourly rate and the employer’s cost. The calculation is based on the Law “On Personal Income Tax”, the Law “On State Social Insurance” and Cabinet Regulations; most calculation lines show the relevant article of the law or paragraph of the regulation. With JavaScript on, the result updates as you type; without it, press “Calculate”. A calculation can be shared as a link.

The minimum monthly wage for normal working time in 2026 is €780 gross (Cabinet Regulation No. 656, para. 2), or €9,360 per year. With a tax book and no dependants, take-home pay is €660.33 per month. The minimum hourly rate is €780 divided by the number of paid hours in the month: in 2026 it ranges from €4.24 to €5.57 per hour depending on the month and work schedule (for a 40-hour week from €4.24 to €4.88); the table is further down the page.

With a tax book, no dependants, for a regular employee, €1,500 gross is €1,140.41 net (SSIC €157.50, PIT €202.09). Other examples: €780.00 gross → €660.33 net, €1,000.00 gross → €807.02 net, €2,000.00 gross → €1,473.80 net, €3,000.00 gross → €2,140.57 net. For €1,500 gross the employer pays €1,854.21 in total.

The monthly rate of tax on salary is 25.5% (PIT Law, Article 15(3)); the employer withholds the salary tax every month (Article 4(1), point 1). The 33% rate on the part of income above €105,300 per year (State Social Insurance Law, Article 14(5)) is applied in the annual income return (Article 15(2)), so with a very high salary additional tax may have to be paid at the end of the year, and then the return must be filed (Article 20(4), point 2). An exception applies to persons who are subject to another state’s social insurance (Article 15(16)); the calculator does not model this.

In 2026 the non-taxable minimum is €550 per month (PIT Law transitional provisions, para. 197; Article 12(1) states €570), and the employer applies it at the place of income where the tax book has been submitted. For a person who has been granted a pension (including a service pension or a special state pension) the minimum is €12,000 per year (Article 12(5)). If the tax book has been submitted to the employer, the minimum is shared with the pension payer and the employer applies €500 per month: from the 1st day of the month following the month in which the tax book was submitted, if it was submitted by the 15th, otherwise from the month after next (Article 12(12¹)). An exception is early retirement, where an old-age pension has been granted but is not payable (Article 12(10)); the calculator does not model this. For a person who has only reached pension age but has not been granted a pension, the SSIC rate is reduced but the non-taxable minimum is the regular one. The relief of €250 per month (Article 13(1²)) is applied by one of the persons supporting a dependant who meets Article 13(1) clause 1 and is entered in the tax book; Article 13(3), (5) and (7) contain exceptions.

For a regular employee, the employee pays 10.50% and the employer 23.59% (34.09% in total; State Social Insurance Law, Article 18(1)). For a person who has reached pension age or has been granted an old-age pension: 9.25% and 20.77%. For a person who has been granted a service pension, or a person with a disability who receives a special state pension: 9.76% and 21.94% (Cabinet Regulation No. 786 on the split of the contribution rate). A member of the board of a capital company has a different rate; the calculator does not model this.

It is €0.36 per month for each employee with whom an employment relationship has been established and for whom seasonal farm worker PIT is not paid (Cabinet Regulation No. 651, para. 2). The employer pays the duty on top of the gross salary; the calculator does not model the seasonal worker exception.

Yes. On top of the gross salary the employer pays SSIC of 23.59% and the risk duty of €0.36 per month; these are not withheld from the employee’s salary. For example, for a €1,500 gross salary the employer SSIC is €353.85, the duty is €0.36, total cost €1,854.21.

In the monthly calculation the employer withholds 25.5%. If annual income exceeds €105,300, the part of income above that amount is taxed at 33% in the annual return. In this case the calculator shows the monthly withholding and, separately, an approximate average annual adjustment assuming the salary is the same all year; this is our own estimate (based on PIT Law, Article 3(2⁴) and Article 15(15)), not a result confirmed by the SRS, and it does not take into account the additional 3% rate above €200,000 or the solidarity tax refund.

It gives an indicative calculation for a regular employee under the 2026 rules and does not replace the judgement of an accountant. For example, the calculator does not model micro-enterprise employees, author’s fees, non-residents, several employers, annual return reliefs, other types of pension (for example survivor’s or foreign pension) and early retirement, the solidarity tax refund to the employer, the additional PIT rate above €200,000 per year, sick pay, holiday pay and overtime. For a precise calculation, contact a Balansis accountant.