🇱🇻 Latvia: payroll law changes

2 tracked changes · Europe · sources last checked 1 October 2026

Statutory and legislative payroll changes in Latvia, each linked to the page it was checked against. For information only, not legal or tax advice: confirm details with the source before acting. See the terms.

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Minimum wage rises to €780

Effective 1 Jan 2026

The minimum monthly wage within normal working hours rises from €740 to €780 from 1 January 2026.

For the employer

Raise pay for employees below €780 from the January 2026 pay run.

For the employee

Minimum-wage workers receive €40 more a month.

In practice: €780 - €740 = €40.

Source: LV portāls - Minimālā alga 2026. gadā būs 780 eiro · Last verified 1 October 2026

Non-taxable minimum rises to €550 a month

Effective 1 Jan 2026

The fixed monthly non-taxable minimum rises from €510 to €550 in 2026. IIN rates remain 25.5% on annual income up to €105,300 and 33% above, with an additional 3% on annual income over €200,000.

For the employer

Apply the €550 non-taxable minimum in monthly withholding for employees who submitted a tax booklet.

For the employee

Slightly lower withholding for employees.

Source: iFinanses (VID information) - Lielāks neapliekamais minimums un citas izmaiņas IIN jomā · Last verified 1 October 2026

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