VID (Valsts ieņēmumu dienests) is the State Revenue Service of Latvia, the tax authority that in 2026 collects income tax, VAT and social contributions. The payroll income tax rate is 25.5% (VID, verified 13 August 2026).
VID (Valsts ieņēmumu dienests) is the State Revenue Service of Latvia, the government body that administers taxes and duties. It registers taxpayers, receives declarations and reports, collects personal income tax, VAT and mandatory state social insurance contributions, and carries out tax control. The customs administration is part of VID.
Almost everyone working in Latvia deals with VID. The employer withholds payroll taxes each month and remits them to VID, while the employee uses VID services to file the annual income declaration or claim eligible expenses back.
The rates used to calculate pay, VAT and social contributions are published by VID. That is why every tax figure on this site carries a VID source and the date it was last verified.
EDS is VID's Electronic Declaration System, the online environment for filing declarations and reports. Individuals file the annual income declaration there; companies file employer reports and VAT returns. VID announces the period for filing the annual declaration.
The payroll tax book (algas nodokļa grāmatiņa) also sits in EDS. It records which employer applies your tax-free allowance and which dependants you have. If it is not filed with the employer, the EUR 550 monthly allowance is not applied in the payroll calculation and more tax is withheld (VID, verified 13 August 2026). This site's salary calculator has a separate input for it.
The 33% rate in the annual progressive scale is settled in the annual declaration, not in monthly payroll. Monthly pay is withheld at 25.5% (VID, verified 13 August 2026).
Personal income tax on pay: 25.5% withheld monthly. On the annual scale, income up to EUR 105,300 per year is taxed at 25.5% and the part above that at 33%. Income above EUR 200,000 per year carries a 3% solidarity surcharge (VID, verified 13 August 2026).
Tax-free allowance: EUR 550 per month; allowance per dependant EUR 250 per month; pensioner allowance EUR 1,000 per month (VID, verified 13 August 2026).
Social contributions: employee share 10.5%, employer share 23.59%; at pension age 9.25% and 20.77% respectively. The annual contribution ceiling is EUR 105,300 (VID, verified 13 August 2026).
VAT: standard rate 21%, reduced rates 12% and 5%, registration threshold EUR 50,000 (VID, verified 13 August 2026).
The worked example this site's salary calculator reproduces: gross pay of EUR 1,750 per month, no dependants, payroll tax book filed and not at pension age, gives net pay of EUR 1,307.11 per month.
VID collects taxes and social contributions along with payroll tax. VSAA (Valsts sociālās apdrošināšanas aģentūra, the State Social Insurance Agency) awards and pays out benefits and pensions. Money goes in through VID and comes out through VSAA.
So questions about tax rates, declarations, EDS and the payroll tax book belong to VID, while the amount of sick pay, unemployment benefit, parental benefit or pension belongs to VSAA.
This site does not yet state benefit or pension amounts: those figures are being verified against the official source and are not published until that verification is complete.
VID (Valsts ieņēmumu dienests) is the State Revenue Service of Latvia, the country's tax administration. It registers taxpayers, receives declarations through the EDS system, collects taxes and carries out tax control; the customs administration is part of it. The payroll income tax rate in 2026 is 25.5% (VID, verified 13 August 2026).
VID collects personal income tax, VAT, mandatory state social insurance contributions, corporate income tax, excise duty and other state taxes. In 2026 the payroll income tax rate is 25.5%, the employee social contribution share is 10.5% and the employer share 23.59%, and VAT is 21% with reduced rates of 12% and 5% (VID, verified 13 August 2026).
VID (the State Revenue Service) collects taxes and social contributions, while VSAA (Valsts sociālās apdrošināšanas aģentūra, the State Social Insurance Agency) awards and pays benefits and pensions. Tax rates, declarations and EDS are VID matters; the amount of sick pay, unemployment benefit or pension is a VSAA matter. Social contribution rates in 2026 are 10.5% for the employee and 23.59% for the employer (VID, verified 13 August 2026).
The payroll tax book (algas nodokļa grāmatiņa) is an electronic document in VID's EDS system where you name your main employer and your dependants. If it is not filed with the employer, the tax-free allowance — EUR 550 per month in 2026 — is not applied in the payroll calculation and the tax withheld is higher (VID, verified 13 August 2026).
In 2026 the tax-free allowance is EUR 550 per month, the allowance for each dependant is EUR 250 per month, and the pensioner allowance is EUR 1,000 per month (VID, verified 13 August 2026). These amounts are applied in payroll only when the payroll tax book has been filed with the employer.
You must register in VID's VAT payer register once the value of your taxable transactions exceeds the registration threshold of EUR 50,000. The standard VAT rate in 2026 is 21%, with reduced rates of 12% and 5% (VID, verified 13 August 2026).
No. manskalkulators.lv computes figures from rates published by VID and shows the source and verification date next to each one — for example income tax at 25.5% and the EUR 550 monthly allowance (VID, verified 13 August 2026). Individual questions about your own tax situation belong with VID or a tax adviser.