Latvia

Last update: 2026-06-26
LV EUR Latvian
Pros
Zero percent corporate income tax on reinvested profits to encourage business growth and capital accumulation
Advanced digital infrastructure and high-speed internet connectivity for efficient remote operations and global market access
High level of personal safety and low population density offering a peaceful, high-quality lifestyle
Cons
High social security contributions and labor taxes increasing the cost of hiring skilled local talent
Persistent shadow economy and bureaucratic hurdles in public administration affecting fair market competition
Geopolitical risks and regional security concerns due to proximity to unstable eastern borders
Personal income
25.5 → 33%
progressive
Corporate
0%
flat
Capital gains
25.5 → 28.5%
progressive
VAT (standard)
21%
standard rate
i 9.9 DIVIDEND PIPELINE
i 8.7 HOLDING
i 3.8 VERY LOW TAX
i 2.7 PRIVACY GRADE
i 2 EASY CITIZENSHIP
i 1.1 CRYPTO HAVEN
VERYLOW TAX 3.8/10 HOLDING 8.7/10 DIVIDENDPIPELINE 9.9/10 CRYPTOHAVEN 1.1/10 PRIVACYGRADE 2.7/10 EASYCITIZENSHIP 2/10
01/08

Will Latvia tax what you earn?

income tax tax residency territorial system

YES, A LOT. Personal income is taxed heavily in Latvia (top marginal rate 33%), but the residency test is unusually permissive. The bill is steep; the trick is not to trip into resident status without meaning to.

Personal income taxi
25.5 → 33%
progressive · 2 brackets
Income simulatori
Income
Tax due
Effective rate
all-in
Marginal rate
+3%
total income exceeds EUR 200,000 per year
Tax residence testi
183days
183-day rule
Economic interest
Family centre
Habitual abode
Extended-stay test
Just one rule above is enough to make you tax-resident here.
02/08

Will Latvia tax what you own?

capital gains wealth tax inheritance dividends interest

YES, A LOT. Latvia taxes capital gains heavily (28.5% at the top), but stops short of an annual wealth charge or inheritance regime. Realisation is the trigger; until you sell, the position keeps compounding.

Capital gainsi
28.5%
progressive · +3% total income exceeds EUR 200,000 per year
Dividend taxi
28.5%
progressive · +3% income exceeding EUR 200,000 per year
Interest incomei
33%
progressive
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
PROGRESSIVE
Rate
25.5%
As of the 2025 tax reform, Latvia treats crypto-assets as capital assets subject to a progressive Personal Income Tax (PIT) system. The base rate for capital gains is 25.5% (for income up to €105,300), rising to 33% for higher brackets. Recent guidelines from the State Revenue Service (VID) indicate that tax is generally triggered only upon conversion to fiat currency or goods; crypto-to-crypto swaps are typically not taxable events. Professional trading is classified as economic activity subject to progressive PIT and social security contributions.
Crypto-to-cryptoi
NEUTRAL
a swap is not a taxable realisation event
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Latvia?

corporate tax criminal liability public registry VAT IP box

YES. Latvia has no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally weightless. The catch: corporate registries are public, so your name as shareholder shows up in a search portal. The state doesn't tax you and doesn't prosecute you; it just exposes you.

Corporate taxi
0%
flat · +20% on distributed profits · +20% Credit institutions and consumer crediting service providers (from 2024) · +60% Solidarity contributions for credit institutions on excess net interest income (2025-2027)
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
Civil Matter / Breach of Fiduciary Duty
In Latvia, while a company is a separate legal entity, criminal prosecution for 'Abuse of Authority' (Section 196 of the Criminal Law) or 'Embezzlement' (Section 179) requires 'substantial harm' or 'illegal acquisition'. In a solvent company with a sole shareholder, the use of assets for personal purposes is treated as a tax matter (non-business expenses or deemed dividends) or a civil breach of the duty of care under Section 169 of the Commercial Law, as the owner's consent negates the criminal element of wrongfulness against the company's interests.
Shareholders privacyi
PUBLIC
Enterprise Register of the Republic of Latvia
Directors privacyi
PUBLIC
Enterprise Register of the Republic of Latvia
Incorporation costi
Limited Liability Company
Sabiedrība ar ierobežotu atbildību
State registration fee (Standard processing) USD 172
Official publication fee (Latvijas Vēstnesis) USD 31
Professional incorporation and legal service fee USD 515
Total USD 717
VAT standard ratei
21%
3 distinct tiers in force
5% 12% 21%
Food & drink
12%
food
12%
non-alcoholic
21%
alcohol
Print media
5%
books
5%
ebooks
5%
newspapers
Culture
21%
cultural events
21%
cinema
21%
theatre
21%
museums
21%
sports
Transport
12%
public transit
12%
rail
21%
air
Hospitality
12%
hotels
21%
restaurants
21%
takeaway
Health
12%
pharma
12%
medical dev.
Energy
21%
electricity
12%
natural gas
12%
district heat.
12%
domestic fuel
Utilities
21%
water
21%
waste
Clothing
21%
kids clothing
Digital & telecom
21%
digital
21%
telecom
21%
broadcast
Construction
21%
construction
21%
social housing
Agriculture
21%
farm inputs
21%
animal feed
Personal services
21%
funeral
21%
hairdressing
04/08

Is Latvia good for your holding company?

treaty network participation exemption withholding

YES. Latvia is built for holding. An extensive treaty network (60 signed agreements) cuts withholding on cross-border dividend, interest and royalty flows, and a full participation-exemption regime (100% on qualifying dividends and gains) lets value flow through without a domestic layer. The classic elite-tier setup: a holding structured here travels well across borders.

Territorial systemi
Individuals
WORLDWIDE
Corporates
TERRITORIAL
Individuals: worldwide income taxation regardless of source. Corporates: territorial principle — foreign-source profits generally exempt.
Participation exemptioni
100%
no minimum threshold · no holding period
CFC rulesi
APPLY
Latvian companies owning over 50% of a foreign entity's shares or profits must pay corporate income tax on their share of the foreign company's profits if the entity is an artificial arrangement used for tax advantages and lacks substantial business operations.
WHT · dividendsi
0%
non-resident outbound
WHT · interest
0%
non-resident outbound
WHT · royalties
0%
non-resident outbound
Tax-haven WHT
20%
penalty rate · blacklisted destinations
Treaties signedi
58
active
Treaties pending
2
in negotiation
Tax treaty networki
origin · LV 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with LV.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Latvia?

exit tax territorial system dual citizenship

SOME. Latvia taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
naturalised citizens may keep their existing nationality
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Latvia protect your privacy?

info exchange corporate registries

NOT AT ALL. Latvia has signed every exchange framework that matters and operates a public corporate registry. Whatever you do here (earn, hold, structure) is reportable, accessible, or both. Privacy is not the strategy in this jurisdiction.

Multilateral reporting frameworks 5/10 active · 4 pending
CRS
2017
CARF
2024
FATCA
2014
MLI
2019
BEPS
MAAC
2014
GLOBAL FORUM
EOIR
CRYPTO-CARF
2024
CRYPTO TRAVEL RULE
07/08

Is Latvia itself a liability?

blacklists FATF standing

NO. Latvia carries no entries on any major blacklist, though it sits outside FATF membership. Counterparties may apply light extra due diligence, but no formal stigma attaches to dealing with it.

Blacklist exposure Clear everywhere
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Latvia?

press freedom crypto CBDC EU

PARTLY. Latvia is an EU member, which puts it on the trajectory of the digital euro: a programmable, traceable CBDC designed to run on the same rails as the currency itself. Under MiCA, crypto is regulated rather than banned, but the direction of travel for financial expression in the bloc is state-controlled rails by default. Press freedom may sit high (RSF rank #15); financial freedom is on a clear ratchet.

Press freedom · RSF indexi
15/180
score 81 · ↓ 3 ranks year-on-year
Central bank digital currencyi
Program Status Cross-border Sources
Digital Euro
A digital euro could support the Eurosystem's objectives by providing citizens with access to a safe form of money in the fast-changing digital world.
European Central Bank
RESEARCH
Wholesale Digital Euro
Main motivations are to (i) consolidate and further develop the ongoing work of Eurosystem central banks in this area, and (ii) gain insight into how different solutions could facilitate interaction between TARGET real-time gross settlement (RTGS) services and DLT platforms.
European Central Bank
PILOT
Stella
It explores the opportunity for using DLT to improve financial market infrastructure to support payment and securities settlement.
European Central Bank
RESEARCH
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Latvia. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.