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Latvia

Corp Tax: 20%Setup: 75 EURIncorporate: 3 daysData Quality: 100%

Tax Rates

Corporate Tax

20%Verified May 2026

Effective Corporate Rate

25%

Capital Gains

0%Verified May 2026

Personal Income (Top)

36%Verified May 2026

VAT

21%Verified May 2026

VAT Reduced Rates

12%, 5%, 0%

Dividend Withholding

0%Verified May 2026

Tax System

System Type

worldwideVerified May 2026

Foreign Income Taxed

Yes

CFC Rules

YesVerified May 2026

Transfer Pricing

mediumVerified May 2026

TP Documentation Required

Yes

Incentives

IP Regime

NoneVerified May 2026

Crypto Tax

capital gainsVerified May 2026

Crypto Rate

25.5%

Participation Exemption

AvailableVerified May 2026

Covers Dividends

Yes

Covers Capital Gains

Yes

International

Total Treaties

66Verified May 2026

Double Tax Agreements

Key Partners

Germany, United Kingdom, United States, China, Poland, Lithuania, Estonia

Exit Tax

YesVerified May 2026

Exit Tax Rate

25%