Service tools

Language selector

EU flag

Navigation path

Menu

Updated : 28/08/2017

Income taxes abroad – Latvia

Choose country
I'm an employee

Which income will be taxed in Latvia?

  • Latvian resident for tax purposes? You must pay tax on your worldwide income there.
    (criterion: having been registered as living there for at least 183 consecutive days in a 12 month period)
  • Living in Latvia but for less than 183 consecutive days in a 12-month period? You are not considered tax resident and pay tax only on the income you earned in Latvia.
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Individuals pay a flat rate of 23%.

Take into account any:

  • tax allowances
  • deductions you are entitled to for certain types of expenditure.

When and how do you pay?

Your employer deducts income tax and social-security contributions from your salary. If you have no other source of income, you do not have to file an annual return.

If you wish to do so, returns must be filed between 1 March and 1 June.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office. Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

Links

Latvian Ministry of Finance

Latvian State Revenue Service

I'm self-employed

Which income will be taxed in Latvia?

  • Latvian resident for tax purposes? You must pay tax on your worldwide income there.
    (criterion: having been registered as living there for at least 183 consecutive days in a 12 month period)
  • Living in Latvia for less than 183 consecutive days in a 12-month period? You are not considered tax resident and pay tax only on the income you earned in Latvia.
  • Income from other EU countries? Make sure you never pay tax twice on the same income.

How much will you pay?

Individuals pay a flat rate of 23%.

Take into account any:

  • tax allowances
  • deductions you are entitled to for certain types of expenditure.

When and how do you pay?

You must make 4 advance payments a year, each equivalent to a quarter of the total estimated tax.

Returns must be filed between 1 March and 1 June.

Returns may be audited up to 3 years after the tax became payable.

How to appeal / complain

If you disagree with your tax assessment, you can appeal to the tax office.

Read your tax assessment letter carefully to find out exactly which department you should send your appeal to and which procedures you need to follow.

More info

Latvian Finance Ministry

Latvian State Revenue Service

See main information on this topic
Income taxes abroad
Public consultations
    Need more information on rules in a specific country?
    Ask national administrations