Dependant relief
In Latvian: Atvieglojums par apgādājamo
Dependant relief (atvieglojums par apgādājamo) is an amount by which income subject to Latvian personal income tax is reduced for each dependant. In 2026 it is EUR 250 a month per dependant and can be used by one of the providers.
A dependant can be a minor child, a child still in education up to the age of 24, and other people listed in the law, such as a person under guardianship, provided they receive no pension (a survivor pension excepted).
The relief is entered in the payroll tax book and the employer applies it together with the non-taxable minimum. Each EUR 250 of relief cuts IIN by 250 × 25.5% = EUR 63.75 a month.
Example
Marta earns a gross salary of EUR 900 and has one child in her tax book. IIN is (900 − 94.50 − 550 − 250) × 25.5% = EUR 1.40, so her net pay is EUR 804.10. Without the relief IIN would be EUR 65.15.
Legal basis
- Law on Personal Income Tax, Section 13 likumi.lv
This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.