Latvia Corporate income tax (UIN, distributed-profit model)
Latvia Corporate income tax (UIN, distributed-profit model) is 20 percent of the taxable base, base divided by 0.8 (effective 25% of net distribution); 0% on retained profits, in force since 1 Jan 2018. Last checked against the official source on 30 Jul 2026.
Latvia taxes corporate profits only on distribution: 0% on retained earnings; distributions taxed at 20% of a base divided by 0.8 — effectively 25% of the net distributed amount.
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| Current value | 20 percent of the taxable base, base divided by 0.8 (effective 25% of net distribution); 0% on retained profits |
|---|---|
| In force from | 2018-01-01 |
| Official source | Uznemumu ienakuma nodokla likums Art. 3(1) ('Nodokla likme ir 20 procenti') and Art. 4(9) (base / 0.8), likumi.lv consolidated text |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Distribution-only model since 2018: 0% while retained; on distribution 20% of the base with the base divided by 0.8 (= 25% of net). Amendments in force 2026-01-01 touched alternative rates for specific categories, not the core model. From 2026 a 6% personal income tax applies to certain dividends taxed at reduced CIT rates (see income-tax).
Get it programmatically
curl https://euroref.dev/v1/lv/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lv/corporate-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lv/corporate-taxOther Latvia series: Policy interest rate · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (likumiskie procenti, Civillikums 1765) · Value added tax (PVN) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation) · Withholding tax rates · Personal income tax (IIN) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate)
The same figure elsewhere: Lithuania · Luxembourg · Malta · Netherlands · Norway · all 34