Riga Startups

Calculators

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.

Self-employed calculator

Rates and thresholds from the ledger of the freelancing guide.

The minimum wage of EUR 780.00 is the line the statute splits at, and it is tested month by month.

You pick this. It cannot be under the minimum wage, and declaring more buys more sickness, parental and pension cover, because benefits follow what you paid in.

Business income
EUR 3,000.00
Contributed on EUR 780.00 at 31.07%
EUR 242.35
Pension on the remaining EUR 2,220.00, 10%
EUR 222.00
Contributions for the month
EUR 464.35
Share of the month's income
15.48%

Contributing on the whole EUR 3,000.00 instead would cost EUR 932.10 this month. The difference is not a penalty for declaring less: benefits are calculated from what you contributed on, so the cheaper choice buys a smaller sick pay and a smaller parental benefit.

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.