Latvia Income Tax Calculator 2026 — IIN
Calculate personal income tax (IIN) on annual income in Latvia. Progressive rates: 20% on income up to €78,100 and 31% above €78,100.
Latvia Tax System
Personal Income Tax (IIN) in Latvia uses a progressive two-bracket structure. Income up to €78,100 per year is taxed at 20%, and income exceeding €78,100 is taxed at 31%. The tax-free allowance (neapliekamais minimums) of up to €500/month is applied at source by employers through the salary system.
2026 Rates: IIN 20% (≤€78,100), 31% (>€78,100). No solidarity tax.
Latvia Income Tax Calculator 2026 — IIN
Calculate personal income tax (IIN) in Latvia 2026. Progressive 20% and 31% rates.
Annual Income€40,000
IIT (20–31%)€8,00020.0% effective
Net Income After Tax€32,000