Net salary in Latvia 2026: gross to net table

What net salary means

The gross salary is the figure in the employment contract. The employer withholds the employee share of the mandatory state social insurance contributions and personal income tax from it, and what is left is the net salary paid into the account.

The non-taxable minimum (€550 a month in 2026) and the dependant relief (€250 per dependant) are applied only by the employer who holds the payroll tax book. That is why the same gross can take home different amounts.

On top of the gross the employer pays its own VSAOI share (23.59%) and the business-risk state duty (€0.36 a month per employee). These do not change net pay, but they decide what an employee costs.

The formula, gross to net and back

For a gross salary between €614.53 and €8,775 a month, with the payroll tax book filed and no dependants, net pay in 2026 is a straight line from gross:

Net from gross

net = gross × 0.666775 + 140.25

Gross from net

gross = (net − 140.25) / 0.666775

0.666775 is (1 − 0.105) × (1 − 0.255), and €140.25 is the income tax the non-taxable minimum saves (€550 × 25.5%). Payroll rounds each tax to the cent, so a table figure can differ from the formula by a cent.

Gross → net: what you take home

Each amount has its own page with the full calculation, the cases with dependants and a comparison with the average wage.

Standard employee on a full-time contract, payroll tax book filed at this employer, no dependants, 2026 rates. Each tax is rounded to the cent.

Net → gross: the gross you need

If you know what you want to take home, this table gives the gross salary to ask for and what it costs the employer.

Minimum and average wage

• Minimum wage 2026
• Average wage in Latvia
• Working days and hours by month