Latvia VAT rate
Latvian VAT: standard rate plus reduced rates per the Value Added Tax Law (Pievienotas vertibas nodokla likums), Arts. 41-42.
| Current value | 21 percent |
|---|---|
| In force from | 2012-07-01 |
| Official source | Pievienotas vertibas nodokla likums (VAT Law) Art. 41(1), likumi.lv consolidated text; VID |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard 21%. Reduced 12%: medicines and medical devices, specialised infant food, scheduled domestic passenger transport, tourist accommodation, household heat energy and firewood, fresh fruit/berries/vegetables (permanent from 2025-01-01); TEMPORARY 12% on bread, milk, fresh/chilled poultry and eggs from 2026-07-01 to 2027-06-30 only (re-check at expiry). Super-reduced 5%: books, textbooks and press (incl. digital) meeting the language criterion introduced 2026-01-01 — the rate for publications failing that criterion is unconfirmed.
Get it programmatically
curl https://euroref.dev/v1/lv/vat
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lv/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lv/vatOther Latvia series: policy interest rate · minimum wage · public holidays · inflation rate (CPI) · corporate tax rate · income tax rates · ECB main refinancing rate