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.
Micro-enterprise tax calculator
Rate, ceiling and deadlines from the ledger of the freelancing guide.
Nothing here stops you using micro-enterprise tax
You can choose it when you register, so there is no separate application.
- Rate on turnover
- 25%
- Ceiling
- EUR 50,000.00
Eligible is not the same as cheaper. The rate is charged on turnover with no expenses deducted, so genuine costs close the gap with the general regime quickly. The self-employed calculator runs both on the same figures.
A micro-enterprise taxpayer with no turnover for two tax years in a row loses the status, and for a self-employed person the Revenue Service then removes them from the taxpayer register. That is not a move onto the general regime, so it matters if you keep a registration open between contracts.
Every rate above is read from the ledger in Freelancing in Latvia: Self-Employed, IK or Micro-Enterprise Tax, last checked 18 September 2026. That guide carries what a calculator cannot: who each rule does not apply to, what changes above a threshold, when a declaration is required, and what the figure is not.