Latvia Tax & Investment Guides
16 guides covering Latvian taxation — progressive personal income tax 20–31%, corporate income tax 0% on retained earnings and 20% on distributed profits (effective 25%), VAT (PVN) 21%, micro-enterprise tax 12.5%, capital gains tax 20% (0% on shares held >12 months), social contributions EE ~10.5% / ER ~23.6%, no wealth tax, no inheritance/gift tax for direct line, three-pillar pension system, and the extensive DTT network of 60+ treaties.
Personal Tax & Residency
IIT progressive 20–31%, differentiated non-taxable minimum, EUR 78,100 threshold, 183-day residency, DTT network 60+
Latvia Personal Income Tax Guide 2026 — Progressive 20–31%
Latvia personal income tax (IIT). Progressive rates 20% to 31%, differentiated non-taxable minimum, EUR 78,100 threshold, tax credits and deductions for 2026.
Latvia Tax Residency Guide 2026 — 183-Day Rule, DTTs 60+
Latvia tax residency for 2026 — 183-day physical presence test, primary residence, centre of economic interests, no exit tax, DTT tiebreaker rules, and extensive treaty network of 60+ countries.
VAT & Indirect Tax
PVN 21% standard, 12% reduced, 0% exports, monthly/quarterly filing
Latvia Tax Filing Guide 2026 — VID Portal, Annual Return, TIN, Deadlines
Latvia tax filing for 2026 — VID EDS portal, annual IIT return by June 1, corporate return by June 30, VAT monthly/quarterly, TIN (personas kods), deadlines, and penalties.
Latvia VAT Guide 2026 — PVN Standard 21%, Reduced 12%, Exports 0%
Latvia VAT (PVN). Standard rate 21%, reduced rate 12% for accommodation, books, medicines, exports 0%, monthly/quarterly filing, thresholds, and OSS for 2026.
Business & Corporate Tax
CIT 0% retained/20% distributed (effective 25%), micro-enterprise 12.5%, cross-border rules
Latvia Corporate Tax Guide 2026 — CIT 0% Retained, 20% Distributed (Effective 25%)
Latvia corporate income tax (CIT). 0% on retained earnings, 20% on distributed profits (effective 25% on distributions), micro-enterprise tax 12.5%, thin capitalisation, transfer pricing for 2026.
Latvia Cross-Border Tax Guide 2026 — WHT 0–20%, DTTs 60+, Transfer Pricing, CFC
Latvia cross-border taxation for 2026 — WHT rates on dividends/interest/royalties, 183-day residency, worldwide income for residents, participation exemption, DTT network of 60+ treaties, transfer pricing, CFC rules.
Latvia Micro-Enterprise Tax Guide 2026 — 12.5% Rate, Revenue Limits
Latvia micro-enterprise tax for 2026 — 12.5% on revenue up to EUR 25,000, 15% on EUR 25,001-50,000, max 1 employee, includes IIT/CIT/VAT, registration, and eligibility.
Investment & Savings
CGT 20% (0% >12 months), dividends/interest WHT, crypto, three-pillar pension
Latvia Capital Gains Tax Guide 2026 — 20% Rate, 0% on Shares Held >12 Months
Latvia capital gains tax. Standard rate 20%, 0% on shares held for more than 12 months, primary residence exempt, property gains within 5 years, loss offsetting for 2026.
Latvia Crypto Tax Guide 2026 — CGT 20%, 0% on Holdings >12 Months
Latvia cryptocurrency taxation for 2026 — crypto treated as capital asset, 20% CGT rate, 0% exemption for holdings held more than 12 months, mining and staking income, VAT treatment, and VID guidance.
Latvia Investment Income Tax Guide 2026 — Dividends 20%, Interest, WHT
Latvia investment income taxation for 2026 — dividends 20% WHT (0% EU participation), interest 20% (0% EU companies), royalties 15%, capital gains on shares, and treaty relief.
Latvia Pension Guide 2026 — Three Pillars, Retirement 64.5, Social Cap
Latvia pension system for 2026 — three-pillar system (state pension, mandatory funded pension, private pension), retirement age 64.5, contribution rates, social cap EUR 78,100, and tax treatment.
Property & Wealth Tax
RE tax 0.2–3%, transfer 1.5%, rental income, inheritance/gift 0% direct line, no wealth tax
Latvia Inheritance and Gift Tax Guide 2026 — 0% for Spouses and Children
Latvia inheritance and gift tax for 2026 — 0% for spouses and direct descendants, tax on other beneficiaries at 20%, gift tax exemptions for direct line, no inheritance tax for close family.
Latvia Property Tax Guide 2026 — RE Tax 0.2–3%, Transfer Duty 1.5%
Latvia property tax for 2026 — real estate tax 0.2–3% of cadastral value, transfer duty 1.5–2%, no stamp duty, primary residence exemptions, rental property.
Latvia Rental Income Tax Guide 2026 — IIT 20–31%, Deduction Options
Latvia rental income taxation for 2026 — progressive IIT 20–31%, actual expense deduction, flat-rate 60% expense allowance, real estate tax, and filing requirements.
Latvia Wealth Tax Guide 2026 — No Wealth Tax in Latvia
Latvia wealth tax for 2026 — Latvia does not impose any wealth tax on individuals or companies. No annual net worth tax, no real estate wealth tax, no solidarity tax, no luxury tax.
Employment & Social Security
EE ~10.5%, ER ~23.6%, floor EUR 700/mo, retirement 64.5
Latvia Calculators (9)
Free calculators for Latvian salary, tax, and personal finance.
Latvia Salary
Net pay after IIT and social contributions.
Latvia VAT
PVN 21%/12% net/gross calculator.
Latvia Corporate Tax
CIT 0/20% on distributed profits.
Latvia Income Tax
IIT progressive 20–31%.
Latvia Property Tax
RE tax 0.2–3% and transfer 1.5%.
Latvia Social
EE 10.5% + ER 23.6% contributions.
Compound Interest
Project investment growth.
Mortgage Calculator
Full amortization schedule.
50/30/20 Budget
Needs, wants, savings split.