euroref › Countries › Latvia

Latvia government reference data

13 series, each cited to the official source it was verified against. Currency EUR.

SeriesCurrentIn force fromOfficial sourceLast verified
Policy interest rate 2.25 percent 2026-06-17 European Central Bank, Key ECB interest rates (official rate table)… 2026-09-11
Late-payment interest (EU Late Payment Directive) derived 10.4 percent 2026-07-01 Derived from the ECB main refinancing rate (this API's LV… 2026-09-11
Statutory legal interest (likumiskie procenti, Civillikums 1765) 6 percent 2014-01-01 Civillikums, Ceturtā daļa. Saistību tiesības, 1765. pants, pirmā… 2026-08-10
Value added tax (PVN) 21 percent 2012-07-01 Pievienotas vertibas nodokla likums (VAT Law) Art. 41(1), likumi.lv… 2026-07-30
VAT registration threshold 50000 EUR 2025-01-01 Official gazette Latvijas Vestnesis text of the 12 Dec 2024 amending… 2026-08-08
National minimum wage 780 EUR/month (gross, full-time) 2026-01-01 Cabinet Regulation No. 656 (2015) as amended by Reg. No. 680 of… 2026-07-30
Public holidays (free) 30 days held 2026-01-01 Law 'Par svetku, atceres un atzimejamam dienam' s.1, likumi.lv… 2026-07-30
Consumer price index (annual inflation) 3.4 percent 2026-06-01 Central Statistical Bureau of Latvia — consumer prices, June 2026… 2026-07-30
Corporate income tax (UIN, distributed-profit model) 20 percent of the taxable base, base divided by 0.8 (effective 25% of net distribution); 0% on retained profits 2018-01-01 Uznemumu ienakuma nodokla likums Art. 3(1) ('Nodokla likme ir 20… 2026-07-30
Withholding tax rates 0–20% across 6 withholding taxes — no single rate 2018-01-01 Uzņēmumu ienākuma nodokļa likums (Enterprise Income Tax Law), Section… 2026-08-12
Personal income tax (IIN) 25.5–33% across 2 bands 2025-01-01 Ministry of Finance — iedzivotaju ienakuma nodokla likmes; VID 'IIN… 2026-07-30
Statutory social-insurance contributions 0–34.09% across 3 contribution branches 2026-01-01 Likums 'Par valsts sociālo apdrošināšanu' and the Cabinet regulations… 2026-08-11
ECB main refinancing operations rate (fixed rate) 2.4 percent 2026-06-17 European Central Bank — Key ECB interest rates: main refinancing… 2026-09-11

Use it from code

# Free — the full catalogue of what we hold
curl https://euroref.dev/catalog

# Any series ($0.005 per call, x402 on Base — no key, no signup)
curl https://euroref.dev/v1/lv/policy-rate

# Provenance: the fingerprint of every source cited above
curl https://euroref.dev/provenance/lv/policy-rate

What makes this different

Every value above names the official instrument it came from and the date it takes effect, and we record when we last checked it. Where a value could not be verified against its own statute we do not publish an estimate — the series is simply absent. Where a question falls outside what we hold, the API refuses and explains, free of charge, rather than returning a number that looks right.