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LatviaValsts ieņēmumu dienests

Rental guidance narrows VSAOI exemption to pension age

The 27 October rental material leaves pension age as the only VSAOI no-payment case, but the statute still exempts granted pensioners, disability groups I-II and non-residents.

By Taxxa AI OyPublished 27 October 2026

Payroll & Labour

Industry: Renting and operating of own or leased real estate

A landlord who has registered with VID as a performer of economic activity and lets out a flat pays state mandatory social insurance contributions (VSAOI) as a self-employed person. Contributions are due when monthly business income reaches the Cabinet-set minimum contribution object, which is the national minimum wage: 780 euro in 2026. They are computed on a freely chosen amount of no less than 780 euro.

At or above the threshold the charge is 26.59 percent of at least 780 euro, or of a larger chosen object, plus at least 10 percent of the difference between actual income and 780 euro. The 26.59 percent is the rate set for a person managing real estate. Where monthly business income stays below the minimum wage, only pension insurance at 10 percent of actual income is due.

The reissued rental material of 27 October 2026VID now states a single case in which VSAOI is not madeVID: the lessor has reached the age giving entitlement to the state old-age pensionVID. The previous version of the same material also listed three further casesVID: a granted state old-age pension, including an early oneVID; a group I or group II disabilityVID; and a permanent residence outside LatviaVID. Those three sentences are gone from the new text.VID

The statute behind the guidance still contains all four cases.Likumi The social insurance law provides that a natural person who manages their own real estate and is registered as a business-income-tax payer, and who has reached pension age, or has been granted the state old-age pension including early, or has a group I or II disability, or whose permanent residence is outside Latvia, is not a mandatorily insured person.Likumi VID's own 2026 material on self-employed contributions points the same way: a performer granted an early pension is no longer treated as self-employed from the month of the grantVID, and so is a performer granted a group II disabilityVID. The reissued rental material cites no amending act for the cutVID: its annex lists only standing instruments, and its own change log describes only updated EDS instructions for finding the application and for changing registration data or closing a notified activity, with sections 1 and 3 named as amended. A landlord in one of the three omitted groups therefore faces two texts pointing in different directions: the statute exempts them, while the reissued material no longer names them.

The administration is unchanged. A self-employed landlord files the self-employed report with VID each quarter, by 17 April, 17 July, 17 October and 17 January, only for the quarter in which contributions are made, even if they are made for one or two months of the quarter, and pays first-quarter contributions by 23 April, second-quarter by 23 July, third-quarter by 23 October and fourth-quarter by 23 January of the following year. The material's worked example takes a landlord receiving 800 euro a month who elects to pay full contributions only on 780 euro and reports a quarterly total of 490.80 euro payable by 23 October.

The contrast with the neighbouring regime is sharp. A landlord who has used the right not to register with VID as a performer of economic activity pays 10 percent personal income tax on rental receipts, deducts no business expenditure apart from real-estate tax payments on the property, keeps no expenditure accounts, and makes no VSAOI on the rental income.

Legal basis: likums "Par valsts sociālo apdrošināšanu" 6. panta 11. daļa; Ministru kabineta 2020. gada 17. decembra noteikumi Nr. 786; Ministru kabineta 2010. gada 7. septembra noteikumi Nr. 827 4. pielikums.

If you let out a flat and hold a granted state pension, a group I or II disability, or live permanently abroad, check your VSAOI position against the statute with VID before changing contributions on the basis of the reissued material.

Sources