Latvia

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

Long story short: In Latvia, reinvest your profits and the state won't touch a cent: corporate tax drops to zero as long as the money stays in the company.

The catch: banks, still shaken by a money laundering scandal, will make you jump through hoops to open a business account. Admin is slow on anything complex, and a bit of corruption still lingers around customs.

Beyond that: Riga's nicer neighborhoods are calm, roads and internet hold up well, the food stays basic, but the forests and Baltic coast are worth a weekend trip.

VERYLOW TAX 3.1/10 HOLDING 8.7/10 DIVIDENDPIPELINE 9.9/10 CRYPTOHAVEN 1.1/10 PRIVACYGRADE 2.7/10

Will your income be taxed?

Long story short: YES, A LOT.
Income gets fleeced in Latvia (top marginal rate 33%), but the residency test is surprisingly hands-off.

The bill is brutal for residents; the whole game is simply not to become one by accident.

01.1 Income tax
Personal income tax
25.5 → 33%
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De quoi s’agit-il ?What residents pay on what they earn: salary, freelance income, sometimes dividends too. We show the system (flat or progressive) and the top rate.
Source et informations complémentairesprogressive · 2 brackets
Bracket (USD)Rate
0 – 121,99825.5%
121,998 +33%
01.2 Tax residence test
A single active rule is enough to make you tax-resident.
183-day rule
Economic interest
does not exist here
Family centre
does not exist here
Habitual abode
Extended-stay test
does not exist here
Income tax simulatori

If you earn a year, you will pay .

Roughly effective, with a marginal rate of .

+3%
total income exceeds EUR 200,000 per year

Will your wealth be taxed?

Long story short: YES, A LOT.
Latvia shears capital gains hard (28.5% at the top), but at least it stops there: no annual wealth levy, no inheritance regime.

Selling is the trigger; as long as you don't pull it, the position compounds untouched.

02.1 Investment income
Capital gains
28.5%
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De quoi s’agit-il ?The tax on your profit when you sell something that gained value: stocks, property, crypto, a business. Some countries skip it entirely.
Source et informations complémentairesprogressive · +3% total income exceeds EUR 200,000 per year
Bracket (USD)Rate
0 – 231,71625.5%
231,716 +28.5%
Dividend tax
28.5%
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De quoi s’agit-il ?What you pay when your company sends you dividends. It stacks on top of corporate tax, so the combined bill is what really counts.
Source et informations complémentairesprogressive · +3% income exceeding EUR 200,000 per year
Bracket (USD)Rate
0 – 231,71625.5%
231,716 +28.5%
Interest income
33%
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De quoi s’agit-il ?The tax on income from savings, bonds and loans. Matters when choosing where to park your cash.
Source et informations complémentairesprogressive
Bracket (USD)Rate
0 – 121,99825.5%
121,998 +33%
02.2 Wealth & estate
Wealth tax
NONE
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De quoi s’agit-il ?A yearly tax on what you own above a threshold, whether you sell or not. Most countries scrapped it; a few still run one.
Source et informations complémentairesno annual wealth tax · no real-estate wealth tax · no net-worth assessment
Inheritance system
NONE
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De quoi s’agit-il ?What heirs pay on what they inherit, by category (spouse, children, others), with allowances and top rates. Plenty of countries charge nothing at all.
Source et informations complémentairesno 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.
02.3 Crypto
Crypto · tax regime
PROGRESSIVE
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesRate: 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-crypto
NEUTRAL
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De quoi s’agit-il ?How crypto gains are taxed here: zero, flat, progressive or grey zone. Includes whether crypto-to-crypto swaps count as taxable events.
Source et informations complémentairesa swap is not a taxable realisation event
FATF travel rule
NOT SIGNED
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De quoi s’agit-il ?Does this country enforce the crypto Travel Rule? If yes, exchanges must identify senders and recipients, like banks do for wire transfers.
Source et informations complémentairesno information-sharing obligation on VASP transfers

Easy to run a company there?

Long story short: YES.
Latvia runs no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally featherweight.

The catch: registries are public, so your name as shareholder is one search away for any curious stranger. They won't tax you, they won't prosecute you. They'll just put you in the shop window.

03.1 Rates
Corporate tax
0%
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De quoi s’agit-il ?What companies pay on their profits. The headline rate is a starting point: IP boxes and holding regimes often pull the real rate lower.
Source et informations complémentairesflat · +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)
VAT standard rate
21%
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De quoi s’agit-il ?The sales tax baked into almost everything you buy here. One standard rate, plus reduced rates on things like food or books.
Source et informations complémentaires3 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
03.2 Regime & registry
IP Box · Patent Box
NONE
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De quoi s’agit-il ?A discounted tax rate on income from patents, software and designs, often 5 to 10%. A magnet for tech and licensing businesses.
Source et informations complémentairesno IP regime · IP income taxed under standard corporate rules
Misuse of corporate assets
NO CRIMINAL
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De quoi s’agit-il ?If you spend company money on yourself, is it a crime (prison possible) or a civil matter? Some countries prosecute even sole shareholders.
Source et informations complémentairesno criminal liability · 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 privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesEnterprise Register of the Republic of Latvia
Directors privacy
PUBLIC
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De quoi s’agit-il ?How visible a company's shareholders and directors are: free public registry, paywalled, restricted or fully private. More privacy, but sometimes warier banks.
Source et informations complémentairesEnterprise Register of the Republic of Latvia
03.3 Incorporation cost
In this country, the most standard company form is called Sabiedrība ar ierobežotu atbildību (Limited Liability Company). The costs below are for incorporating a company in its simplest form, for reference only.
State registration fee (Standard processing)
USD 174
Official publication fee (Latvijas Vēstnesis)
USD 31
Professional incorporation and legal service fee
USD 521
Total
USD 726

A good fit for a holding?

Long story short: YES.
Latvia is built for holding, plain and simple. An extensive treaty network (60 signed agreements) hacks down withholding on cross-border dividends, interest and royalties, and a full participation exemption (100% on qualifying dividends and gains) lets value flow through without a domestic tollbooth.

Top-shelf plumbing: a holding parked here travels the world without leaking.

04.1 Substance & exemptions
Territorial · individuals
WORLDWIDE
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De quoi s’agit-il ?Does this country tax only local income (territorial) or everything you earn worldwide? Territorial means your foreign income stays untaxed here. Huge.
Source et informations complémentairesworldwide income taxation regardless of source
Territorial · corporates
TERRITORIAL
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Source et informations complémentairesterritorial principle — foreign-source profits generally exempt
Participation exemption
100%
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De quoi s’agit-il ?Can a holding company receive dividends from its subsidiaries tax-free? The cornerstone of any serious holding structure.
Source et informations complémentairesno minimum threshold · no holding period
CFC rules
APPLY
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De quoi s’agit-il ?Anti-offshore rules: they tax you at home on your foreign company's profits, even if nothing was distributed. Where they exist, offshore setups get tricky.
Source et informations complémentairesLatvian 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.
04.2 Withholding tax · non-resident
WHT · dividends
0%
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De quoi s’agit-il ?The cut this country takes when it sends dividends, interest or royalties abroad. Tax treaties can shrink it; blacklists can inflate it.
Source et informations complémentairesnon-resident outbound
WHT · interest
0%
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Source et informations complémentairesnon-resident outbound
WHT · royalties
0%
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Source et informations complémentairesnon-resident outbound
Tax-haven WHT
20%
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Source et informations complémentairespenalty rate · blacklisted destinations
04.3 Treaty network
Treaties signed
58
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De quoi s’agit-il ?Deals with other countries to avoid double taxation and cut withholding taxes. The bigger the network, the easier your money moves across borders.
Source et informations complémentairesactive
Treaties pending
2
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Source et informations complémentairesin negotiation
Tax treaty network
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

Easy to come and go?

Long story short: SOME.
Latvia taxes your worldwide income while you're resident, but at least the exit is free: no exit tax on the way out.

Leaving costs you paperwork, not money; your unrealised gains walk out the door with you, untouched.

05.1 Exit & dual nationality
Exit tax
NONE
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De quoi s’agit-il ?What the country charges you for leaving: tax on your unrealized gains, as if you'd sold everything at the border. Here you'll see if it exists and when it triggers.
Source et informations complémentairesno triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
ALLOWED
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Source et informations complémentairesnaturalised citizens may keep their existing nationality
05.2 Citizenship paths
Residence
10 years
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Source et informations complémentairesavailable path to naturalisation
Marriage
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Source et informations complémentairesnot available
Birth
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Source et informations complémentairesnot available
Descent
1 gen
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Source et informations complémentairesavailable path to naturalisation
Investment
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Source et informations complémentairesnot available

Is your money watched?

Long story short: YES, CLOSELY.
Latvia signed every exchange framework that matters and runs a public corporate registry. Whatever you do here (earn, hold, structure) is reported, searchable, or both.

Your money is watched from every angle; if discretion is part of your plan, this isn't your jurisdiction.

Multilateral reporting frameworks 5/9 active · 3 pending
CRS
2017
CARF
2024
FATCA
2014
MLI
2019
BEPS
MAAC
2014
GLOBAL FORUM
EOIR
CRYPTO TRAVEL RULE

Is it blacklisted?

Long story short: NO.
Latvia sits on no major blacklist, though it's outside the FATF club.

Some counterparties will run a bit of extra due diligence out of habit, but there's no formal stigma: you won't get hassled for dealing with it.

Blacklist exposure Clear everywhere
EMBARGO
un / us / eu sanctions
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list

Do you feel free there?

Long story short: PARTLY.
Latvia is an EU member, which puts it on the digital euro conveyor belt: a programmable, traceable CBDC built to run on the same rails as the currency itself.

Under MiCA, crypto is regulated rather than banned, but the direction of travel for money in the bloc is state-controlled rails by default.

Press freedom may sit high (RSF rank #15); financial freedom is caught in a ratchet, and ratchets only turn one way.

08.1 Press freedom
Press freedom · RSF index
15/180
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De quoi s’agit-il ?The RSF world ranking of press freedom. A good proxy for censorship and civil liberties. The lower the rank, the freer the press.
Source et informations complémentairesscore 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

Connected to the world?

Long story short: EXCELLENT.
Latvia is wired straight into the global money grid: 9/11 of the services we track work here.

Stripe onboards you, so you can charge cards from a laptop the day you land. Wise, Revolut, PayPal: pick your rails, they all run. One footnote for your comfort, not your business: Amazon doesn't deliver here, so plan on local e-commerce for the doorstep part of life.

Accept payments 5/6 available
Stripe
card payments
PayPal
wallet payments
Adyen
enterprise psp
Mollie
eu payments
GoCardless
direct debit
Paddle
merchant of record
Bank and move money 3/3 available
Wise
multi-currency
Revolut
personal banking
Revolut Business
business banking
Buy and sell on Amazon 1/2 available
Amazon
consumer delivery
Amazon Seller
marketplace selling
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.