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Latvia

Corp Tax: 20%Setup: 150 EURIncorporate: 5 daysData Quality: 47%
Tax Rates
Corporate Tax
20%Verified Feb 2026
Effective Corporate Rate
25%
Capital Gains
0%
Personal Income (Top)
36%Verified Feb 2026
VAT
21%Verified Feb 2026
VAT Reduced Rates
12%, 5%, 0%
Dividend Withholding
0%Verified Feb 2026
Tax System
System Type
territorial
Foreign Income Taxed
No
CFC Rules
YesVerified Feb 2026
Transfer Pricing
mediumVerified Feb 2026
TP Documentation Required
Yes
Incentives
IP Regime
NoneVerified Feb 2026
Crypto Tax
capital gains
Crypto Rate
25.5%
Participation Exemption
Available
Covers Dividends
Yes
Covers Capital Gains
Yes
International
Total Treaties
63Verified Feb 2026
Double Tax Agreements
63
Key Partners
Germany, United Kingdom, United States, China, Poland, Lithuania, Estonia
Exit Tax
No

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