---
title: "Latvia tax for new residents 2026: rates and regimes"
url: https://settleanywhere.com/countries/latvia/tax/
lang: en
updated: 2026-10-11
---

# Latvia tax

Tax residence: At least 183 days in any 12-month period starting or ending in the tax year. No special regime for new residents in our records.

Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## Tax residence

- At least 183 days in any 12-month period starting or ending in the tax year · A person staying in Latvia 183 days or more is a tax resident; a declared place of residence in Latvia also makes the person resident.
- Residency is also decided by the permanent place of residence; a person who leaves Latvia is not treated as resident for the part of the year after leaving if closer ties to a foreign country exist (family, property or social insurance abroad).

## Standard rules and foreign-source income

Standard rules

### Personal income tax 2026

Worldwide income

**Details**

- On: Worldwide income of residents
- Limit: €105k/yr ≈ $118k

Residents are taxed on worldwide income: 25.5% on annual income below EUR105,300 (≈ $118,000) and 33% above, plus an additional 3% on annual income over EUR200,000 (≈ $223,000); non-taxable minimum EUR550 (≈ $610) a month in 2026. (sources 1, 2, 3, 4)

#### Taxed on

Worldwide income of residents, including foreign-source income declared in annex D2 of the annual return; capital income and capital gains are taxed at 25.5%.

#### Who it applies to

- Latvian tax residents: persons with a declared place of residence in Latvia or who stay in Latvia 183 days or more in any 12-month period starting or ending in the tax year.

#### Limits

- EUR 105,300 a year (≈ $118,000) · 33% rate above this annual income.
- EUR 200,000 a year (≈ $223,000) · Additional 3% on income above this amount.
- EUR 550 a month (≈ $610) · Non-taxable minimum for 2026 (EUR 6,600 (≈ $7,370) per year).

#### Days in the country

- At least 183 days in any 12-month period starting or ending in the tax year · A person staying in Latvia 183 days or more is a tax resident; a declared place of residence in Latvia also makes the person resident.

#### Tax residence

Residency is also decided by the permanent place of residence; a person who leaves Latvia is not treated as resident for the part of the year after leaving if closer ties to a foreign country exist (family, property or social insurance abroad).

#### Visas

Independent of permit.

#### Other taxes

Mandatory state social insurance contributions total 34.09% (employer 23.59%, employee 10.5%) on salary up to EUR105,300 (≈ $118,000) a year.

Checked against official sources on 11 Oct 2026 [Change log](https://settleanywhere.com/changes/)

## VAT, social security and other taxes

- Mandatory state social insurance contributions total 34.09% (employer 23.59%, employee 10.5%) on salary up to EUR105,300 (≈ $118,000) a year.

## Questions people ask

### When do you become a tax resident in Latvia?

At least 183 days in any 12-month period starting or ending in the tax year (A person staying in Latvia 183 days or more is a tax resident; a declared place of residence in Latvia also makes the person resident). Residency is also decided by the permanent place of residence; a person who leaves Latvia is not treated as resident for the part of the year after leaving if closer ties to a foreign country exist (family, property or social insurance abroad).

### How are Digital nomad visa holders taxed in Latvia?

No special regime in our records is tied to the Digital nomad visa. The standard rules apply: Residents are taxed on worldwide income: 25.5% on annual income below EUR105,300 (≈ $118,000) and 33% above, plus an additional 3% on annual income over EUR200,000 (≈ $223,000); non-taxable minimum EUR550 (≈ $610) a month in 2026.

≈ USD figures are approximate: daily reference rates from ExchangeRate-API, dated 12 Oct 2026, refreshed when the site is updated.

**Sources (4)**

## Official sources

1. [Personal income tax rates](https://www.vid.gov.lv/en/personal-income-tax-rates) · State Revenue Service (VID) · checked 2026-10-11 · published 2025-12-30
2. [Personal income tax (non-taxable minimum)](https://www.vid.gov.lv/en/personal-income-tax) · State Revenue Service (VID) · checked 2026-10-11
3. [Changes in taxation and finances from 2026](https://www.fm.gov.lv/en/changes-taxation-and-finances-2026) · Ministry of Finance of Latvia · checked 2026-10-11 · published 2026-02-24
4. [Personal income tax: income earned abroad and determination of residence status](https://www.vid.gov.lv/en/node/828) · State Revenue Service (VID) · checked 2026-10-11