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#author("2025-03-02T22:01:13+09:00","","")
Tax rates in Latvia
#author("2025-03-30T12:34:55+09:00","","")

Tax	Rate	Explanation
VAT	22%	Obligatory registration as a VAT payer if turnover during previous 12 months exceeds 35,000 LVL (approx. 49,800 EUR)
Corporate income tax	The standard rate -15%. For micro companies – 9% (Turnover may not exceed 70,000 LVL (approx. 100,000 EUR) during the financial year. Supposing turnover exceeds 70’000 LVL; tax rate for exceeded part will be 20%.The number of employees may not exceed 5).	
Dividend tax	10%	For natural persons 10% For legal persons, except for dividends paid out to resident of other European Union or European Economical Zone country
Personal income tax	25%	
Social security contributions	11%	Employee’s contribution
24.09%	Employer’s contribution
Real property tax	0,2 – 1,5%	Depends on the form of real property


https://www.company-registration-latvia.lv/list1_tax-rates-in-latvia/