Free tools · 2026 rates
Micro-enterprise tax (MUN) calculator 2026
MUN is a single tax of 25% of turnover that covers both social contributions and income tax. The calculator shows the tax, the annual projection and warns about the VAT threshold.
MUN covers both social contributions and income tax — there are no other taxes on this income. The declaration is filed only for quarters with turnover.
Left after tax
900,00 €
75 % of turnover
MUN per month
300,00 €
Paid quarterly — by the 23rd
Annual projection
3600,00 €
At 14 400,00 € turnover a year
How it's calculated
- Turnover1200,00 €
- Micro-enterprise tax (25 %)1200,00 € × 25 %−300,00 €
- Left after tax900,00 €
Since 2024 the MUN rate is a single 25 % regardless of turnover. The quarterly declaration is filed in EDS by the 15th of the month following the quarter, and the tax is paid by the 23rd. Of the tax, 80 % goes to your social insurance and 20 % to personal income tax.
Frequently asked questions
How much is the micro-enterprise tax in 2026?
25% of turnover regardless of its size (the single rate in force since 2024). Expenses cannot be deducted. The declaration is filed by the 15th of the month following the quarter, and the tax is paid by the 23rd — only for quarters with turnover.
Can a MUN payer be VAT-registered?
No. If annual turnover exceeds €50,000 and you must register in the VAT register, the MUN status has to be changed to another tax regime.
What does the micro-enterprise tax cover?
Of the MUN paid, 80% goes to the payer's state social insurance (pension, sickness benefits) and 20% to personal income tax. There are no other taxes on this income.
This calculator is for information only and does not replace tax advice — the final figure is set by the State Revenue Service (VID) in its assessment. The rates are computed by the same engine used in Vadi accounting, and each value is verified against official sources (VID, likumi.lv). If you spot an inaccuracy, write to us.
Vadi does these taxes for you
Salaries, VSAOI reports, MUN and VAT declarations in EDS format, a tax calendar with exact amounts — automatically, without spreadsheets and calculators.