Greater support for residents, including families with children, a reduced value added tax rate for certain food products, facilitated implementation of small construction projects, introduction of a unified building registration service, improved queue management for examinations in the health sector – these and other changes will affect the daily lives of Latvia’s residents from 2026, informs the Cabinet of Ministers.
Support for families
From 1 January 2026, the one-off child birth allowance will be 600 euros (previously – 421.17 euros). Meanwhile, the childcare allowance for a child up to one and a half years of age will be 298 euros per month (previously – 171 euros), and going forward it will be reviewed every two years. As a result, social insurance contributions for accruing insurance periods for pensions, unemployment and disability will also increase, since contributions will be made from a higher benefit amount.
Support for parents of prematurely born children will increase. In future, only maternity leave will be counted in the parental benefit period, and no longer the entire maternity period, thereby extending the parental benefit payment period for those parents whose child is born prematurely, by the period for which the child was born before the planned due date.
Payment of parental benefit to working recipients at the rate of 75% will continue. That is, for one more year – until the end of 2026 – the term of the provision that for one year ensures a higher proportion of parental benefit to working parental benefit recipients has been extended.
In future, paternity benefit will be granted for 10 working days of the granted leave for each of two or more children born in the same birth to the child’s father or a person who is involved in the care of two or more children born in the same birth. Similar conditions will apply if two or more children are adopted at the same time.
From 1 January 2026, the family state benefit will also be paid for children aged 16 to 20 who study full time and on-site in a college or higher education institution. Until now it has only been paid if children of that age attend a general education or vocational education institution.
In the new year, the amount of state-paid child support will be increased. It is planned that child support paid from the Child Maintenance Guarantee Fund for a child up to seven years of age will be 155 euros per month (previously – 125 euros), and for a child from 7 to 18 years of age and for adults up to 21 years of age – 180 euros per month (previously – 150 euros). More information is available on the Ministry of Welfare website.
Support for guardians, foster families and adoptive parents
From 1 January 2026, the allowance for a guardian for the maintenance of a child will increase and will be 390 euros per month for a child up to 6 years of age and 468 euros per month for a child aged 7–17 (previously – 215 euros and 258 euros). Meanwhile, the remuneration for performing guardian’s duties will be 298 euros per month (previously – 54.07 euros), and it will be reviewed every two years.
From the new year, foster families will receive 298 euros per month in remuneration for performing their duties, and this will also be reviewed every two years. Existing coefficients for the care of two or three children will be maintained, and there will be additional coefficients for caring for a larger number of children. Meanwhile, the remuneration for specialised foster families will reach 1560 euros per month. In addition, in 2026 new support services for specialised foster families will be gradually introduced, including respite, civil liability and health insurance.
From 1 January 2026, the one-off compensation for adoption of a child will be 2433 euros (previously – 1422.87 euros), and the adoption allowance will also increase – it will be 195 euros per month for a child up to 6 years of age and 234 euros for a child aged 7–17 (previously – 107.5 euros and 129 euros respectively). The remuneration for the care of a child to be adopted, regardless of the child’s age, will be 70% of the average social insurance contribution wage in the country, i.e. 1041 euros (until now the minimum amount was 171 euros). More information is available on the Ministry of Welfare website.
Benefits for seniors
From 1 January 2026, the minimum old-age pension amounts will increase. The calculation base for minimum old-age pensions will rise from 189 euros to 213 euros, for people with disabilities since childhood – from 226 euros to 255 euros. The minimum old-age pension amount is determined by applying a coefficient of 1.2 to the calculation base and increasing the amount by 2% of the calculation base for each year of insurance period exceeding 20 years.
Automatic pension recalculation will be ensured. The first automatic pension recalculation will take place on 1 April 2026 and then annually.
The gradual restoration of supplements for insurance periods accrued up to 31 December 1995 will continue. In 2026 they will be granted to residents who retired in 2018, 2019 and 2020. More information is available on the Ministry of Welfare website.
Changes in finance and taxation
The nationally determined minimum monthly wage from 1 January 2026 has been increased to 780 euros. The tax-exempt minimum for income tax will also increase by 40 euros, reaching 550 euros per month.
From 1 January 2026, the gambling tax rate has been increased, while from 1 March the excise tax rate on strong alcoholic beverages will be raised more rapidly and the excise tax rate on beer will be increased at a slower pace.
Within the framework of a pilot project, from 1 July 2026 to 30 June 2027 the reduced VAT rate of 12% will be applied to certain food products – bread, milk, poultry meat and eggs. More information is available on the Ministry of Finance website.
Greater support for residents
From 1 January 2026, the guaranteed minimum income threshold for the first or only person in a household will be 187 euros (until now – 166 euros), and for other persons in the household – 131 euros (until now – 116 euros).
From the new year, the income threshold for a poor household for the first or only person in a household will be 425 euros (until now – 377 euros), and for other persons in the household – 298 euros (until now – 264 euros). Meanwhile, the maximum income threshold for a low-income household for the first or only person in a household will be 680 euros (until now – 604 euros), and for other persons in the household – 476 euros (until now – 423 euros).
The minimum support for an orphan who has reached adulthood and for a child left without parental care after out-of-family care will also increase. The allowance for monthly expenses will increase to 187 euros per month (until now – 166 euros), for a young person with a disability – to 255 euros (until now – 226 euros). The one-off allowance for starting an independent life will rise to 340 euros (until now – 302 euros), for a young person with a disability – to 510 euros (until now – 453 euros). The one-off allowance for the purchase of household items and soft furnishings will increase to 1445 euros (until now – 1283 euros).
In 2026, funding for the remuneration of assistants and companions for people with disabilities per hour of service provision will be ensured at a level that in no month is lower than the nationally determined minimum hourly tariff rate for normal working time. The remuneration per service hour in February 2026 is set at no less than 6.03 euros, and in November at no less than 5.77 euros. In the other months of 2026, the remuneration for assistants and companions will remain at the current level – 5.72 euros per hour of service provision.
From 1 January 2026, the minimum survivor’s pensions and compensation for loss of a provider for each child from birth until reaching seven years of age will increase from 189 euros to 213 euros, and for persons with disabilities since childhood – from 226 euros to 255 euros.
From the new year, the minimum disability pension amounts will increase. The calculation base for minimum disability pensions will rise from 189 euros to 213 euros, and for people with disabilities since childhood – from 226 euros to 255 euros. In the case of disability group III, the disability pension is set at the level of the disability pension calculation base, while when setting the minimum disability pension for disability groups I and II, coefficients are applied to the calculation base – 1.6 for disability group I and 1.4 for disability group II. The minimum amount of compensation for loss of work capacity, which may not be lower than the minimum disability pension for the respective disability group, will also increase.
Likewise, from 1 January 2026 the amounts of the state social security benefit will increase. For persons who have reached retirement age it will be 187 euros per month (until now – 166 euros), in case of loss of a provider for children up to seven years of age – 213 euros per month (until now – 189 euros), from seven years of age – 255 euros per month (until now – 226 euros). The state social security benefit for persons with disability group III will be 187 euros per month (until now – 166 euros), while for people with disability group III since childhood – 213 euros per month (until now – 189 euros). The amount of the state social security benefit for persons with disability groups I and II, as before, will depend on the severity of the disability group and employment status – non-working benefit recipients will receive an additional supplement.
From the new year, the circle of socially insured persons will be expanded, providing that for non-working guardians, mandatory state social insurance contributions will be made from the state basic budget on an amount of 171 euros for pension, unemployment and disability insurance. For non-working parents who receive a care allowance for a child with a disability, the mandatory contribution base will be set at 413.43 euros per month (until now – 71.14 euros). More information is available on the Ministry of Welfare website.
Also in 2026, certain groups of electricity users (poor or low-income persons, large families or families caring for children with disabilities, persons with disability group I) will be able to continue receiving support from the state budget for electricity payments in the amount of 20–25 euros. There is no need to apply for the support – it is granted automatically as a discount on the electricity bill.
Residents’ health
From mid-2026, the state will cover the 75-cent pharmacy service fee for prescription medicines whose price does not exceed 10 euros, while people with disability group I will be fully exempt from the pharmacy service fee.
In future, a more transparent flow of patients will be created and queue management will be improved – namely, by 5 May 2026 there will be a full transition to e-referrals, when referrals can only be issued and processed electronically. From autumn 2026, the principle “one referral – one appointment” will be introduced.
In 2026, the medical fertilisation programme will be expanded to cover three (currently – two) unsuccessful medical fertilisation procedures. More information is available on the Ministry of Health website.
Changes in state-provided services
From the new year, the fee for issuing passports and identity cards will increase. From 1 January 2026, the state fee for issuing a passport within 10 working days will be 50 euros, and for issuing it within two working days – 75 euros. For issuing an identity card or eID card within 10 working days, the state fee will be 30 euros, and within two working days – 45 euros. All existing reductions of state fees for issuing identity documents to children and young people under 20 years of age, pensioners, as well as persons with disability groups I or II will be maintained. More information is available on the Office of Citizenship and Migration Affairs website.
Changes in the construction process
From 6 January 2026, the “Unified Building Registration Service”, i.e. a unified building registration process, will be available. In this process, the land owner will submit a single application in the Construction Information System (BIS) to put the building into operation, register data in the Cadastre and register property rights in the Land Register.
From 1 January 2026, the implementation of small construction projects will be made easier. No construction documentation will be required for the new construction or placement of a small building (up to 25 m²) in villages and rural areas (except in territories of state-protected cultural monuments), nor for the new construction or placement of a small building in a city plot where the construction of a single- or two-apartment residential building is permitted (except in territories of state-protected cultural monuments).
Also from the new year, upon submission of a construction notice, without a decision of the construction board, it will be possible to carry out the new construction and placement of a first-group residential building, outbuilding or non-residential agricultural building (except in territories of state-protected cultural monuments) and the renovation or reconstruction of a second-group single- or two-apartment residential building without changing the building volume or use (except for state-protected cultural monuments).
With an explanatory memorandum instead of a building permit, it will be possible to carry out in territories of state-protected cultural monuments the new construction or placement of a first-group residential building, outbuilding or non-residential agricultural building, as well as the new construction or placement of a second-group single-apartment residential building with a total area not exceeding 200 m².
From 1 January 2026, the procedure for approving construction intentions in cultural monument protection zones will be simplified.
Originally published at https://inc-baltics.com/kas-jazina-par-izmainam-likumos-un-noteikumos-2026-gada/
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