Latvia Withholding tax rates
Latvia Withholding tax rates: no single figure applies. The 6 withholding taxes held run from 0% to 20%, cited to Uzņēmumu ienākuma nodokļa likums (Enterprise Income Tax Law), Section 5 “Taxable Object of a Non-resident, Tax Rate and Tax Deduction”, official consolidated text on likumi.lv (Latvian state legal portal), English translation. Section 5(1): “The tax shall be deducted from the payments which residents (except for natural persons) and permanent establishments disburse to non-residents if personal income tax has not been deducted from such payments. The enterprise income tax shall be deducted from the following”, in force since 1 Jan 2018. Last checked against the official source on 12 Aug 2026.
Official source: Uzņēmumu ienākuma nodokļa likums (Enterprise Income Tax Law), Section 5 · Last checked 2026-08-12 · source fingerprint
The withholding taxes Latvia levies on payments to non-resident companies under the Enterprise Income Tax Law (Uzņēmumu ienākuma nodokļa likums, in force since 2018) - management/consulting fees, real-estate disposal proceeds and payments to tax-haven entities - together with the distribution-level treatment of dividends, each at its domestic statutory rate before any double-tax agreement relief. Administered by the State Revenue Service (VID).
Compare withholding tax rates across all 34 European countries →
What this value means
THERE IS NO SINGLE WITHHOLDING TAX RATE, WHICH IS WHY value IS NULL. Latvia's system is structurally unusual twice over: like Estonia, corporate profit is taxed only when DISTRIBUTED (enterprise income tax of 20% on the grossed-up base, i.e. 20/80 - an effective 25% of the net distribution - charged on the DISTRIBUTING company), so dividends, interest and royalties paid to non-resident companies carry NO classical withholding; and the withholding charges that do exist target management fees, real-estate proceeds and tax-haven payments instead. A caller wanting a number must name which payment type; read withholding_rates rather than expecting a headline figure. ALL RATES ARE DOMESTIC STATUTORY RATES, BEFORE TREATY RELIEF. A double-tax agreement can reduce the management-fee charge to zero (residence certificate required, no permanent establishment), and EU/DTT-country residents may opt for taxation of the profit element instead of the gross proceeds on management fees and real-estate disposals, recovering excess tax by separate return. As an EU member Latvia applies the Parent-Subsidiary and Interest-Royalties Directives, but they have little residual work to do here: dividends, interest and royalties to non-tax-haven recipients are already 0% under domestic law. We do NOT serve treaty rates: they are bilateral and applying one is a legal determination rather than a lookup. The series effective_from is 1 January 2018, when the Enterprise Income Tax Law replaced the classical corporate income tax and abolished the general dividend/interest/royalty withholding. THE ZEROS ARE CONDITIONAL. Dividends, interest and royalties are not withheld because they are absent from the exhaustive Section 5(1) deduction list — not because any provision sets them to zero. Section 5(6) and 5(8) charge 20 per cent on the same payments where the recipient is located, set up or established in a low-tax or tax-free country or territory. A caller applying 0% must know where the recipient sits. A HEAD WE DO NOT SERVE. Section 5(1)(4) charges “the remuneration for the leasing or renting of immovable property located in Latvia - five per cent of the amount of remuneration”. This series carries no key for it, so a caller withholding on Latvian property rent should read Section 5(1)(4) directly rather than infer from the keys present. TERMINOLOGY TRAP FOR ANYONE RE-VERIFYING THIS. The Law never uses the word “royalties”; Section 5(8)(2) says “payments for intellectual property”. Searching this statute for “royalty” returns nothing and would wrongly suggest the head does not exist.
Get it programmatically
curl https://euroref.dev/v1/lv/withholding-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lv/withholding-tax/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lv/withholding-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) · Corporate income tax (UIN, distributed-profit model) · 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