Latvia public holidays 2026, VAT rate and tax data
Latvia: VAT rate 21% since 1 Jul 2012; 15 public holidays in 2026 (next: Latvijas Republikas proklamesanas diena (Proclamation Day), 18 Nov 2026); corporate tax rate 20% of the taxable base, base divided by 0.8; minimum wage 780 EUR/month; policy interest rate 2.5%; inflation rate (CPI) 3.2%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency EUR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "LV", "series": "vat", "value": 21, "unit": "percent", "effective_from": "2012-07-01", "last_confirmed": "2026-10-28", "source": { "name": "Valsts ieņēmumu dienests, „Pievienotās vērtības nodokļa likmes“ (publ…", "url": "https://www.vid.gov.lv/lv/pievienotas-vertibas-nodokla-likmes" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"lv","amount":1000}.
Latvia public holidays 2026
15 days in 2026; next: Latvijas Republikas proklamesanas diena (Proclamation Day) on 18 Nov 2026. Official source: Law 'Par svetku, atceres un atzimejamam dienam' s.1, likumi.lv consolidated text · last verified 30 Jul 2026
Fixed by law 14 Confirmed 1
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | Jaunais gads (New Year's Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 3 Apr 2026 Fri | Liela piektdiena (Good Friday) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 5 Apr 2026 Sun | Pirmas Lieldienas (Easter Sunday) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 6 Apr 2026 Mon | Otras Lieldienas (Easter Monday) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 1 May 2026 Fri | Darba svetki, Satversmes sasauksanas diena (Labour Day / Constituent Assembly Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 4 May 2026 Mon | Latvijas Republikas Neatkaribas atjaunosanas diena (Restoration of Independence Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 10 May 2026 Sun | Mates diena (Mother's Day — second Sunday of May) | Confirmed | Law 'Par svetku, atceres un atzimejamam… |
| 24 May 2026 Sun | Vasarsvetki (Whit Sunday / Pentecost) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 23 Jun 2026 Tue | Ligo diena (Midsummer Eve) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 24 Jun 2026 Wed | Janu diena (Midsummer Day / St John's Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 18 Nov 2026 Wed | Latvijas Republikas proklamesanas diena (Proclamation Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 24 Dec 2026 Thu | Ziemassvetku vakars (Christmas Eve) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 25 Dec 2026 Fri | Pirmie Ziemassvetki (Christmas Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 26 Dec 2026 Sat | Otrie Ziemassvetki (Second Christmas Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 31 Dec 2026 Thu | Vecgada diena (New Year's Eve) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
2027 dates already held (15)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | Jaunais gads (New Year's Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 26 Mar 2027 Fri | Liela piektdiena (Good Friday) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 28 Mar 2027 Sun | Pirmas Lieldienas (Easter Sunday) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 29 Mar 2027 Mon | Otras Lieldienas (Easter Monday) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 1 May 2027 Sat | Darba svetki, Satversmes sasauksanas diena (Labour Day / Constituent Assembly Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 4 May 2027 Tue | Latvijas Republikas Neatkaribas atjaunosanas diena (Restoration of Independence Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 9 May 2027 Sun | Mates diena (Mother's Day — second Sunday of May) | Confirmed | Law 'Par svetku, atceres un atzimejamam… |
| 16 May 2027 Sun | Vasarsvetki (Whit Sunday / Pentecost) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 23 Jun 2027 Wed | Ligo diena (Midsummer Eve) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 24 Jun 2027 Thu | Janu diena (Midsummer Day / St John's Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 18 Nov 2027 Thu | Latvijas Republikas proklamesanas diena (Proclamation Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 24 Dec 2027 Fri | Ziemassvetku vakars (Christmas Eve) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 25 Dec 2027 Sat | Pirmie Ziemassvetki (Christmas Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 26 Dec 2027 Sun | Otrie Ziemassvetki (Second Christmas Day) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
| 31 Dec 2027 Fri | Vecgada diena (New Year's Eve) | Fixed by law | Law 'Par svetku, atceres un atzimejamam… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Latvia value
Rate schedules and breakdowns
Late-payment interest (EU Late Payment Directive)
10.4 percent · in force from 2026-07-01 · Official source: Derived from the ECB main refinancing rate (this API's LV… · last verified 9 Oct 2026 derived
Resolved rates
| key | label | spread | value | article | Source |
|---|---|---|---|---|---|
| directive | Commercial late-payment interest (Civillikums 1765. panta otrā daļa) | 8 | 10.4 | Civillikums, 1765. pants (2.-3. daļa) | Civillikums 1765. panta trešā daļa… |
Withholding tax rates
0–20% across 6 withholding taxes — no single rate · in force from 2018-01-01 · Official source: Uzņēmumu ienākuma nodokļa likums (Enterprise Income Tax Law), Section 5… · last verified 12 Aug 2026
Rates by payment type
| key | label | rate | applies to | effective from | confidence note | Source |
|---|---|---|---|---|---|---|
| dividends | Dividends - no withholding (distribution tax at company level) | 0 | dividends paid to non-residents. NOT withheld — dividends are absent from the exhaustive Section 5(1) deduction list. But Section 5(6) charges 20 per cent on all payments AND DIVIDENDS to persons located, set up or established in low-tax or tax-free countries or territories, so this 0% depends on where the recipient sits | 2018-01-01 | Secondary sourcing; see top-level confidence_note. | Uzņēmumu ienākuma nodokļa likums… |
| THE 0% IS HONEST BUT INCOMPLETE ON ITS OWN: the DISTRIBUTING company pays enterprise income tax of 20% of the grossed-up base (20/80, an effective 25% of the net amount distributed) when profit is distributed. The burden exists at company level; it simply is not a withholding… | ||||||
| interest | Interest - no withholding | 0 | interest paid to non-residents. NOT withheld — interest is absent from the exhaustive Section 5(1) deduction list. But Section 5(8)(1) charges 20 per cent on interest payments to persons in low-tax or tax-free countries or territories, so this 0% depends on where the recipient sits | 2018-01-01 | Secondary sourcing; see top-level confidence_note. | Uzņēmumu ienākuma nodokļa likums… |
| royalties | Royalties - no withholding | 0 | royalties paid to non-residents. NOT withheld — royalties are absent from the exhaustive Section 5(1) deduction list. But Section 5(8)(2) charges 20 per cent on “payments for intellectual property” to persons in low-tax or tax-free countries or territories. The statute uses that phrase rather than the word “royalties”, so a text search for “royalty” in this Law finds nothing and would wrongly suggest the head does not exist | 2018-01-01 | Secondary sourcing; see top-level confidence_note. | Uzņēmumu ienākuma nodokļa likums… |
| management-consulting-fees | Withholding on management and consulting fees | 20 | management and consulting fees paid by Latvian companies to non-resident companies | — | Secondary sourcing; see top-level confidence_note. | Uzņēmumu ienākuma nodokļa likums… |
| Reducible to zero under a double-tax treaty where the non-resident has no permanent establishment in Latvia and presents a valid residence certificate. | ||||||
| real-estate-disposal | Withholding on proceeds from disposal of Latvian real estate | 3 | consideration paid to a non-resident for the disposal of real estate located in Latvia (including shares in real-estate-rich companies) | — | Secondary sourcing; see top-level confidence_note. | Uzņēmumu ienākuma nodokļa likums… |
| Charged on GROSS proceeds, not gain. EU/EEA and treaty-country residents may instead opt for 20% on the calculated profit by filing a return, recovering the excess. | ||||||
| tax-haven-payments | Withholding on payments to low-tax and tax-haven jurisdictions | 20 | all payments (including dividends, interest and royalties) by Latvian companies to entities in jurisdictions on Latvia's blacklist of low-tax or tax-free countries and territories | — | Secondary sourcing; see top-level confidence_note. | Uzņēmumu ienākuma nodokļa likums… |
| This anti-avoidance charge overrides the 0% treatment of dividends, interest and royalties when the recipient sits in a blacklisted jurisdiction. | ||||||
Personal income tax (IIN)
25.5–33% across 2 bands · in force from 2025-01-01 · Official source: Ministry of Finance · last verified 30 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 105300 | 25.5 |
| 105300 | — | 33 |
Statutory social-insurance contributions
0–34.09% across 3 contribution branches · in force from 2026-01-01 · Official source: Likums 'Par valsts sociālo apdrošināšanu' and the Cabinet regulations made… · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| vsaoi | Valsts sociālās apdrošināšanas obligātās iemaksas (VSAOI) — the single merged compulsory state social insurance contribution covering pension, disability, maternity and sickness, parental, unemployment, work-accident and occupational-disease insurance, and a health-care earmark | 34.09 | 10.5 | 23.59 | percent | The employee's gross employment income, capped at the annual obligāto iemaksu objekta maksimālais apmērs of 105 300 euro. Income above that ceiling ceases to be a contribution object and becomes the object of the solidarity tax instead. Subject to a MINIMUM: the employer must ensure contributions on at least the minimum monthly wage for each month of the quarter — 780 euro per month, i.e. 2 340 euro per quarter, for 2026 — and pays the difference from its own funds where actual pay is lower. | EUR |
| ONE CONTRIBUTION, NOT SEVEN. Latvia does not levy separate pension, sickness, unemployment or work-injury contributions. A single VSAOI is collected and the State Treasury then allocates it between the special budgets. There are therefore NO per-branch rates to report and no… | |||||||
| solidaritates_nodoklis | Solidaritātes nodoklis (solidarity tax) — the levy that replaces VSAOI on income above the annual contribution ceiling | 25 | — | — | percent | 'Ienākums ... kas pārsniedz attiecīgajam kalendāra gadam noteikto valsts sociālās apdrošināšanas obligāto iemaksu objekta ... maksimālo apmēru' — the part of the employee's income that exceeds the annual maximum VSAOI object of 105 300 euro. NO UPPER LIMIT. | EUR |
| THE CEILING IS A DOOR, NOT A WALL — THIS IS THE SINGLE MOST IMPORTANT THING ABOUT LATVIAN PAYROLL FOR HIGH EARNERS. Above 105 300 euro of annual income the 34,09 per cent VSAOI stops and the 25 per cent solidarity tax starts on the excess. The marginal social burden above the… | |||||||
| uznemejdarbibas_riska_valsts_nodeva | Uzņēmējdarbības riska valsts nodeva (business risk state fee) — employer-only, a flat monthly amount per employee | — | 0 | — | currency per employee per month | Not a percentage of pay. A flat 0,36 euro per employee per month, irrespective of the employee's earnings or hours. | EUR |
| EMPLOYER-ONLY AND NOT A PERCENTAGE — rate_total and rate_employer are null because it is a flat cash amount. It funds the employee claims guarantee arrangements on employer insolvency, which in most neighbouring systems is a percentage contribution (Poland's FGŚP, Slovakia's… | |||||||
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Compare each figure with the other European countries: Policy interest rate · Late-payment interest rate · Statutory interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Income tax rates · Social contributions · ECB main refinancing rate
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