Free tools · 2026 rates
Self-employed tax calculator 2026
Enter your monthly income and expenses — the calculator shows social contributions (VSAOI), pension contributions, the income-tax estimate and how much is left after taxes, with payment deadlines.
The calculation assumes you are registered as a self-employed person with VID and are not a micro-enterprise tax payer.
Left after taxes
950,36 €
40,6 % of profit goes to taxes
Social contributions per month
324,35 €
Paid quarterly — by the 23rd
Income tax estimate
325,29 €
Paid with the annual income declaration
How it's calculated
- Income2000,00 €
- Expenses−400,00 €
- Monthly income (profit)1600,00 €
- Social contributions (31,07 % of the chosen base)780,00 € × 31,07 %−242,35 €
- Pension insurance (10 % of the excess)820,00 € × 10 %−82,00 €
- Income tax estimate (25,5 % after deducting social contributions)1275,65 € × 25,5 %−325,29 €
- Left after taxes950,36 €
The social-contribution report is filed quarterly by the 17th of the following month, and the payment is made by the 23rd. Income tax is calculated precisely in the annual income declaration (filed from 1 March) — which also applies the non-taxable minimum and reliefs, so here income tax is an estimate.
Frequently asked questions
How much tax does a self-employed person pay in 2026?
If monthly income (income minus expenses) reaches the minimum wage of €780, social contributions (VSAOI) of 31.07% are paid on at least €780, and 10% for pension insurance on the excess. If income is lower — only 10% of the actual income. On top of that, the annual declaration computes personal income tax of 25.5% after deducting the VSAOI paid.
When does a self-employed person pay VSAOI?
Quarterly: the report is filed by the 17th of the month following the quarter, and the payment is made by the 23rd. From 2026 the minimum VSAOI top-up no longer applies to the self-employed.
How is a self-employed person's income tax calculated?
In the annual income declaration: from the profit of the economic activity you deduct the social contributions (VSAOI) paid during the year and apply 25.5% (33% above €105,300 a year). The declaration also applies the non-taxable minimum and reliefs.
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.