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Ce qui change en Lettonie le 1 janvier 2027

Plusieurs échéances de conformité tombent le même jour en Lettonie. Voici ce qui change le 1 janvier 2027 et ce que votre entreprise doit faire pour chacune d'elles.

Ce qui change à cette date

LettonieLatvia minimum wage

Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835

Latvia's minimum monthly wage is expected to rise again on 1 January 2027, but the exact figure is still undecided: government multi-year planning assumed €820, while the Ministry of Welfare's updated calculation suggests €835. The Cabinet of Ministers typically finalises the following year's figure in the autumn budget round.

Do not update payroll systems yet. Track the Cabinet's autumn 2026 budget decision (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure before changing contracts or payroll settings.

Détails →

LettonieLatvia micro-enterprise tax (MUN)

Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals

A draft amendment would let self-employed individuals who provide services only to other natural persons (no employees, turnover ≤ €25,000/year, not already a general micro-enterprise taxpayer) pay a simplified 10% tax, well below the current 25% general micro-enterprise tax rate, cutting red tape for very small service providers (tutors, hairdressers, personal trainers, etc.).

If you fit this profile, track the bill's remaining Saeima readings before assuming the 10% rate applies. Continue paying under existing rules (25% micro-enterprise tax or standard personal income tax/social contributions) until the amendment is adopted and published in Latvijas Vēstnesis.

Détails →

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