Latvia Micro-Enterprise Tax (MUN) Calculator
Evaluate simplified single turnover tax under the Micro-enterprise Tax Law: single 25% flat tax up to €50k turnover (80% social insurance, 20% income tax), and 40% excess rate.
💼 Apgrozījuma parametri (Turnover Input)
Līdz €50,000 gadā likme ir 25%. Pārsniegumam: 40%.
Salīdzinājumam ar vispārējo pašnodarbinātā nodokļu režīmu.
📊 MUN nodokļa un iemaksu sadalījums (MUN Assessment)
| Nodokļa komponents | Likme / Daļa | Summa (EUR €) |
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❓ Biežāk uzdotie juridiskie jautājumi (FAQ)
What is the Micro-Enterprise Tax (MUN) in Latvia?
The Micro-Enterprise Tax (Mikrouzņēmumu nodoklis - MUN) under the Mikrouzņēmumu nodokļa likums is a simplified all-in-one turnover tax regime designed for small business owners and self-employed persons (saimnieciskās darbības veicēji), combining personal income tax (IIN) and state social insurance (VSAOI).
What is the current MUN tax rate in Latvia?
The single flat MUN rate is 25% for annual turnover up to €50,000. Any portion of annual turnover exceeding €50,000 is taxed at an increased rate of 40%.
How is the paid MUN tax distributed between social insurance and income tax?
Under Section 7 of the law, the Treasury automatically splits the paid 25% MUN tax: 80% is credited toward the micro-enterprise owner's State Social Insurance Contributions (VSAOI) providing social security and pension rights; and 20% is allocated to Personal Income Tax (IIN).
Can a micro-enterprise owner deduct business expenses from turnover?
No. The MUN tax is assessed strictly on gross turnover (ieņēmumi). Documented business expenses cannot be deducted to reduce the taxable turnover base.
When must MUN returns be submitted and tax paid to VID?
MUN declarations must be submitted quarterly via the VID EDS system by the 15th day of the month following each calendar quarter: Q1 by April 15; Q2 by July 15; Q3 by October 15; Q4 by January 15, with payment due by the 23rd.
Engr. Muhammad Shahzad
Verified Baltic Statutory Systems & Fiscal SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Baltic labor standards (Latvian Labor Law), State Social Insurance Agency (VSAA) architectures, Enterprise Income Tax (UIN 20/80 distribution model), and State Revenue Service (VID) tax schedules under Republic of Latvia statutes.