Calculators
Each of these is a form around a guide’s fact ledger. The rates are not typed into the calculator: they are read from the guide that sources them, where every figure carries a link to the provision it comes from and the date somebody last checked it. When a rate changes in January, the guide and the calculator move together.
Personal income tax
Net pay from a gross salary for one month, or what a whole year owes once the ceiling, the additional rate and deductible spending are counted.
EUR 3,000.00 gross
EUR 2,140.58 net
a month, tax book filed, no dependants
One month · A full year
Rates from Latvia Salary Calculator: Gross to Net, and the Income Tax Behind It
Corporate income tax
What a distribution costs a company, in either direction, and what Latvia withholds on a payment abroad. It is not a percentage of what you pay out.
EUR 100,000.00 of profit
EUR 80,000.00 to the shareholder
and EUR 20,000.00 of corporate income tax
A distribution · A payment abroad
VAT
What a rate does to a price either way, and whether you must register at all. The threshold everyone quotes is one of three triggers, not the first.
One invoice to a German company
Register, whatever your turnover
and no turnover at all, against a EUR 50,000.00 threshold
A price · Do you have to register?
Rates from VAT Registration in Latvia
Social contributions
What a company owes when the law sets the base instead of the payslip: a board member paid nothing, or an employee under the quarterly minimum.
EUR 900.00 declared for the quarter
EUR 490.90 owed on top
against a EUR 2,340.00 minimum, paid from the company's own funds
A board member with no salary · A salary below the quarterly minimum
Rates from How to Pay Yourself From a Latvian Company
Salary or dividends
What reaches your hand from the money the company has, three ways, and why the answer turns on a rule about contributions rather than on a tax rate.
All salary · All dividends · Minimum wage plus dividends
Rates from How to Pay Yourself From a Latvian Company
Self-employed
Contributions on an amount you choose rather than one you are paid, and whether the general regime or micro-enterprise tax leaves you more.
EUR 40,000.00 of turnover, EUR 12,000.00 of expenses
EUR 18,987.74 kept
on the general regime, EUR 987.74 ahead of micro-enterprise tax
A month of contributions · Which regime is cheaper
Rates from Freelancing in Latvia: Self-Employed, IK or Micro-Enterprise Tax
Employee or contractor
The same company budget spent both ways, and what reaches the person. The answer changes sign across ordinary numbers, so guessing it goes wrong.
As an employee · As a contractor
Rates from What a Hire Actually Costs You in Latvia
Micro-enterprise tax
Whether you are allowed on the regime at all, which is decided across three statutes, and how much turnover is left before the ceiling ends it.
One client in Germany
Rules you out
whatever your turnover, against a EUR 50,000.00 ceiling
Can you use it? · A quarter, and the ceiling
Rates from Freelancing in Latvia: Self-Employed, IK or Micro-Enterprise Tax
Ending employment
What a lawful exit costs, what an overturned one would, and the bill for a contractor who turns out to have been an employee all along.
EUR 108,000.00 of invoices
EUR 72,072.08 asked of the company
if a three-year contractor is reclassified as an employee
Letting someone go · If a contractor is reclassified
Rates from What a Hire Actually Costs You in Latvia
Startup law relief
What the flat payroll charge saves against ordinary payroll tax, what it costs the employee, and whether your company can have it at all.
EUR 5,000.00 a month
EUR 14,072.40 saved a year
on one employee, because the charge stays at EUR 531.80 whatever they earn
What it is worth · Do you qualify?
Rates from The Latvian Startup Law, Honestly
Selling a company
What the tax is when you sell your shares, and why a company selling a stake it holds is asked something else entirely.
You, selling your shares · Your company, selling a stake
Rates from Selling a Latvian Company: Share Deals, Consents, and the Tax on Your Exit
Closing a company
What it costs to liquidate, what a dormant company bills you every year until you do, and the capped exposure of walking away.
Liquidate · Keep it dormant · Do nothing
Rates from Shutting Down a SIA: Liquidation, Dormancy, and the Cost of Doing Nothing
Stock options
What the favourable regime is worth, a timing and social-contributions gap rather than a rate, and whether a plan reaches it.
What the employee keeps · Does the plan qualify?
Rates from Stock Options in Latvia
Unpaid invoice
The interest and fixed recovery cost the law adds to a late invoice without asking, and which court route the debt belongs in.
Interest and costs · Which court route
Rates from Getting Paid in Latvia: Unpaid Invoices, Interest, and the Courts
Every figure above is computed by the calculator it sits on, at the rates in force today. A calculator answers one question quickly and cannot tell you which question to ask, so each links to the guide behind it, which is where the exceptions live: who the rule does not apply to, what changes above a threshold, and what the figure is not.