Non-taxable minimum
In Latvian: Neapliekamais minimums
The non-taxable minimum (neapliekamais minimums) is the part of income on which no Latvian personal income tax is charged. In 2026 it is EUR 550 a month for every taxpayer, EUR 570 a month from 2027, and EUR 12,000 a year for pensioners.
Since 2025 the non-taxable minimum is no longer differentiated, so it does not depend on how much you earn. It was EUR 510 in 2025, is EUR 550 in 2026, and the law sets EUR 570 a month from 2027.
The monthly amount is applied only at the workplace that holds your payroll tax book. The annual non-taxable minimum is the sum of the monthly ones, so any part not used during the year can be recovered in the annual income tax return.
The pensioner non-taxable minimum is EUR 12,000 a year, or EUR 1,000 a month, applied by the pension payer. A working pensioner who gives the tax book to the employer can have it split in equal parts between the pension payer and the employer.
Example
In 2026 Pēteris earns a gross salary of EUR 1,200 and his tax book is with his employer. From 1,200 − 126 (VSAOI at 10.5%) = EUR 1,074 the employer deducts EUR 550, so IIN is 524 × 25.5% = EUR 133.62. Without the tax book at that workplace, IIN would be 1,074 × 25.5% = EUR 273.87.
Legal basis
- Law on Personal Income Tax, Section 12 likumi.lv
- Law on Personal Income Tax, Transitional Provision 197 likumi.lv
This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.