Tax rates in Latvia (table)

TAX
TAX rate
Taxable basis
Taxation period
Legal basis (date of adoption)
Corporate income tax (CIT)
15% of the taxable income
For non-residents 2% – 15%
Taxable income of a taxpayer is the profit from economic activities deducting the
economic activities-related expenditure.
12 months, which may not correspond to the calendar year.
Law “On Corporate Income Tax” (01.02.1995)
Personal income tax (PIT)
23% (also from income from
operating activities);
10% on income from capital, which
is not a capital growth;
15% on capital growth.
1) employment income,
2) income from economic activities,
3) other income in accordance with Article 3 of the law “On Personal Income Tax”.
One calendar month (provided there are employment relations) or one calendar year (in other cases).
Law “On Personal Income Tax” (11.05.1993)
State mandatory social insurance payments
(social tax)
The rate of mandatory
contributions:
34.09% if an employee is insured against all types of social insurance of which:
23.59% are paid by an employer;
10.5%  by an employee.
29.36% mandatory contributions rate for persons eligible for the age-related pension, of which:
20.16% are paid by an employer and 9.20% — by an employee.
Other rates in accordance by the law “On State Social Insurance”’.
Income gained by an employee, from which one deducts personal income tax and income of a self-employed person.
One calendar month
Law “On State Social Insurance” (01.10.1997)
Value added tax (VAT)
21%
1) supply of goods against reward, also home consumption;
2) supply of services against reward, also home consumption;
3) import of goods;
4) supply of goods from the EU member countries;
5) receipt of services within the domestic territory from the European Union
persons;
6) acquisition of new vehicles by non-taxable persons in the territory of the
European Union.
More information in the law “On Value Added Tax”.
One calendar month:
1) if the the value of taxable transactions in the pre-taxation year or in the course of the
taxation year exceeds LVL 35 000;
2) if there are supplies in the territory of the EU or persons of other member states are supplied with services the place of supply for which is determined in accordance with Section 4.1 (4) of the Law.
One calendar quarter:
1) for a taxable person who in the taxation year is registered with the SRS register of VAT taxable persons if the value of its taxable transactions does not exceed LVL 35 000 and if it does not make supplies in the territory
of the EU or does not supply persons of other member states
with services the place of supply for which is determined in
accordance with Section 4.1 (4) of the Law;
2) for a person whose value of taxable transactions in pre-taxation year exceeds LVL 10 000, but does not exceed LVL 35 000 and who does not perform supplies of goods in the territory of the EU or or does not supply persons of other member states with services the place of supply for which is determined in accordance with Section 4.1 (4) of the Law.
Half of the calendar year:
If the amount of a person’s taxable transactions in the previous tax year does not exceed Ls 10 000 and it does not perform supplies of goods in EU territory and does not provide services to the persons of member countries whose place of supply is prescribed by Part 4 of Article 41 of the Law.
Law “On Value Added Tax” (09.03.1995)
Value added tax (VAT)
12%
1) medicaments, medical devices, medical goods in accordance with a list approved by the Cabinet of Ministers;
2) specialized products for infants accordance with a list approved by the
Cabinet of Ministers;
3) educational literature and original literature (from 01.08.2009);
4) public transport services in the domestic territory;
5) supply of heat and natural gas to residents;
  6) supply of firewood and wood to residents (from 01.08.2009).
 
More information in Article 6.2 of the law “On Value Added Tax”.
 Law “On Value Added Tax” (09.03.1995)
Value added tax (VAT)
0%
1) export and supplies of goods not released for free circulation, if the supplies are performed in customs warehouse or free zone;
2) services, related to import of goods, export, transit conveyances and services in the free zone and customs warehouse, not related to goods which have not been released into free circulation;
3) refuelling of ships and aircraft and supply of goods and provision of services intended for provision;
4) international carriages of passengers;
5) import of electricity or import of natural gas, if the gas is being supplied via transfer or distribution systems;
6) supply of goods in the territory of European Union if the customer is other member state’s taxable person and goods are supplied to another member state;
7) supply of goods if the goods are supplied to the fiscal representative for
onward exporting;
8) other transactions in accordance with Articles 7 and 28 of the Law “On Value Added Tax”.
 Law “On Value Added Tax” (09.03.1995)
Value added tax (VAT)
Transactions exempt of tax
1) social care, rehabilitation and social support services;
  2) educational services provided by accredited establishments;
  3) fees for children attending pre-school institutions;
  4) entry fees for theatre, circus performances, concerts, exhibitions, museums;
  5) library services;
  6) insurance services;
  7) postal services provided by Latvijas Pasts and to which it hasmonopoly rights in accordance with the Postal Services Law;
8) payments of residents for rent of facilities connected with a domicile;
9) separate financial services.
10) other transactions in accordance with Article 6 of the law “On Value Added Tax”.
 Law “On Value Added Tax” (09.03.1995)
Value added tax (VAT)
VAT is not applied
    1) for services whose place of provision is not domestic territory (effective as of 01.01.2010);
    2) for supplies of goods if the place of supply is not domestic territory.
 Law “On Value Added Tax” (09.03.1995)
Excise tax for alcoholic beverages
  1)LVL 2,18 per each absolute spirit % by volume but not less than LVL 4for 100 liters;
. 1.1) LVL 1.09 per each absolute spirit % by volume but not less thanLVL 4.00 per 100 litres.
2) LVL 45 per 100 litres.
3) LVL 45 per 100 litres.
4.1) LVL 45 per 100 litres.
4.2) LVL 70 per 100 litres.
5) LVL 890 per 100 litres of absolute spirit.
1) Beer;
1.1) for the first 10 thousand hectolitres for
independent small breweries in the
calendar year;
2) wine;
3) fermented beverages;
4) Intermediate products with alcohol content:
4.1) up to 15% by volume (including);
4.2) from 15 to 22% by volume (including);
5) Other alcoholic beverages.
One calendar month or within 5 working days as of the day when the goods were received from EU countries or on the border upon importing excise goods from non-EU countries.
Law “On Excise Tax” (30.10.2003.)
Excise tax for tobacco products
1) LVL 24 per 1000 cigars or cigarillos.
2) LVL 22.5 per 1000 cigarettes + 34.5% from maximal retail price.
The minimum rate is 48 lats per 1000 cigarettes.
2.1) LVL 45.00 per 1000 cigarettes + 34.5% from maximal retail price.
The minimum rate is 96 lats per 1000 cigarettes.
2.2) LVL 67.50 per 1000 cigarettes + 34.5% from maximal retail price.
The minimum rate is 144 lats per 1000 cigarettes.
2.3) LVL 90.00 per 1000 cigarettes + 34.5% from maximal retail price.
The minimum rate is 192 lats per 1000 cigarettes.
3.1) LVL 29 per 1000 g. 3.2) LVL 29 per 1000 g.
1) cigars and cigarillos;
2) cigarettes;
2.1) cigarettes whose length does not exceed 80 mm (excluding filter or
cigarette-holder).
2.2) cigarettes whose length does not exceed 110 mm (excluding filter or cigarette-holder), but not exceeding 140 mm (excluding filter or cigarette-holder).
2.3) cigarettes whose length exceeds 140 mm (excluding filter or cigarette-holder).
3) smoking tobacco:
3.1) fine cut tobacco for making cigarettes;
3.2) other smoking tobacco.
One calendar month or within 5 working days as of the day when the goods were received from EU countries or on the border upon importing excise goods from non-EU countries.
Law “On Excise Tax” (30.10.2003.)
Excise tax for petroleum products
1) LVL 269 per 1000 litres
1.1) LVL 80.70 per 1000 litres.
2) LVL 300 per 1000 litres.
3) LVL 234 per 1000 litres.
3.1) LVL 40 per 1000 litres.
3.2) LVL 15 per 1000 litres.
4) LVL 234 per 1000 litres.
4.1) LVL 40 per 1000 litres.
4.2) LVL15 per 1000 litres.
4.3) LVL 164 per 1000 litres.
5) LVL 90 per 1000 kilograms.
5.1) LVL 0 per 1000 kilograms.
6) LVL 234 per 1000 litres.
6.1) LVL 40 per 1000 litres.
6.2) LVL 15 per 1000 litres.
7) LVL 11 per 1000 kilograms.
8) LVL 40 per 1000 litres.
8.1) LVL 15 per 1000 litres.
9) LVL 0 per 1000 litres.
1) Led-free petrol, its substitutes and its components:
1.1) if ethyl alcohol is added which is derived from agricultural raw materials and is dehydrated (at least 99.9 % by volume) and it forms from 70 to 85 (inclusive) per cent by volume of the total volume if one of the preconditions is observed:
   1) ethyl spirit is added in the excise goods warehouse in the Republic of Latvia;
    2) the mentioned mixture of oil products and ethyl spirit has been brought in from a member country.
2) Lead-containing petrol, its substitutes and components;
3) Kerosene, its substitutes and components;
3.1) using as fuel (marked);
3.2) using as fuel (marked) and its content consists of rape seed oil in the amount of at least 5% of the total amount or bio diesel fuel made of rape seed oil;
4) diesel fuel (gas oil), its substitutes and components:
4.1) using as fuel (marked);
4.2) using as fuel (marked) and its content consists of rape seed oil in the amount of at least 5% of the total amount or bio diesel fuel made of rape seed oil;
4.3) if biodiesel fuel derived from rape seed oil makes up at least 30% by volume of the total volume of products provided that one of the preconditions is observed:
1) biodiesel fuel derived from rape seed oil has been added in the excise goods warehouse in the Republic of Latvia;
2) the mentioned mixture of oil products and rape seed oil has been brought in from a member country;
5) Petroleum gases and other gaseous hydrocarbons:
5.1) using as fuel;
6) fuel oil with a colorimetric index below 2.0 and kinematic viscosity in 50°C is less than 25 mm2/s, its substitutes and components:
6.1) used as fuel (marked).
6.2) using as fuel (marked) and its content consists of rape seed oil in the amount of at least 5% of the total amount or bio diesel fuel made of rape seed oil.
7) fuel oil with a colorimetric index equal to or above 2.0 and kinematic viscosity in 50° is 25 mm2/s or more, its substitutes and components;
8) oil waste included in the goods position KN2710 if they are planned to be used as heating fuel.
8.1) using as fuel (marked) and its content consists of rape seed oil in the amount of at least 5% of the total amount or bio diesel fuel made of rape seed oil.
9) Rape seed oil, which is used as fuel or petroleum, and biodiesel fuel fully derived from rape seeds if one of the preconditions is observed:
1) rape seed oil or biodiesel fuel fully derived from rape seed oil has been
produced in the excise goods warehouse in the Republic of Latvia;
2) rape seed oil or biodiesel fuel fully derived from rape seed oil has been brought in from a member country;
One calendar month or within 5 working days as of the day when the goods were received from EU countries or on the border upon importing excise goods from non-EU countries.
Law “On Excise Tax” (30.10.2003.)
Excise tax for non-alcoholic beverages
LVL 5.2 per 100 litres.
Non-alcoholic beverages.
One calendar month or within 5 working days as of the day when the goods were received from EU countries or on the border upon importing excise goods from non-EU countries.
Law “On Excise Tax” (30.10.2003.)
Excise tax for coffee
LVL 100 per 100 kg.
Coffee
One calendar month or within 5 working days as of the day when the goods were received from EU countries or on the border upon importing excise goods from non-EU countries.
Law “On Excise Tax” (30.10.2003.)
Excise tax for cars and motor cycles
1) For cars with amount of carbon dioxide (CO2) emission up to:
1.1) 120 g per one kilometre – 0.3 lats per each g of one km;
1.2) From 121 g to 170 g per one kilometre – 1.00 lat per each g of one km;
1.3) From 171 g to 220 g per one kilometre – 1.50 lats per each g of one km;
1.4) From 221 g to 250 g per one kilometre – 2.50 lats per each g
1.5)  of one km;
1.6) From 251 g to 300 g per one
1.7) kilometre – 3.00 lats per each g of one km;
1.8) From 301 g to 350 g per one kilometre – 4.00 lats per each g of one km;
1.9) Above 350 g per one kilometre – 5.00 lats per each g of one km.
2) For cars, which are not mentioned in Article 1, the tax is calculated by adding the rates depending on the age of the car and the volume of engine. Given the age of the car, the rates are as follows:
 
Previously unregistered automobiles and
cars first registered abroad after 1
January 2009;
two year-old cars
three year-old cars
four year-old cars
five to seven year-old cars
eight year-old cars
nine year-old cars
ten year-old cars
11 year-old cars
12 year-old cars
13 year-old cars
14 year-old cars
15 year-old cars
16 year-old cars
17 year-old cars
18 year-old cars
19 to 25 (inclusive) year-old cars
Before the registration of the respective car at the Road Traffic
Safety Department.
Law “On Cars and Motorcycles Tax” (14.11.2003.)
  2.1) LVL 150
two year-old cars
Before the registration of the respective car at the Road Traffic
Safety Department.
Law “On Cars and Motorcycles Tax” (14.11.2003.)
2.2) LVL 125
three year-old cars
2.3) LVL 100
four year-old cars
2.4) LVL 75
five to seven year-old cars
2.5) LVL 80
eight year-old cars
2.6) LVL 85
nine year-old cars
2.7) LVL 90
ten year-old cars
2.8) LVL 100
  11 year-old cars
2.9) LVL 110
12 year-old cars
2.10) LVL 130
13 year-old cars
2.11) LVL 150
14 year-old cars
2.12) LVL170
  15 year-old cars
 2.13) LVL 190
  16 year-old cars
2.14) LVL 210
  17 year-old cars
2.15) LVL 230
  18 year-old cars
2.16) LVL 250
  19 to 25 (inclusive) year-old cars
Excise tax for cars and motor cycles
2.2) Depending on the volume of the engine of the car, the tax is calculated:
Before the registration of the respective car at the Road Traffic
Safety Department.
 Law “On Cars and Motorcycles Tax” (14.11.2003.)
2.1) LVL 300
2.2) LVL 400
cars with a motor volume from 3001 up to 3500 cubic centimetres
2.3) LVL 500
cars with a motor volume from 3501 up to 4000 cubic centimetres
2.4) LVL 600
cars with a motor volume from 4001 up to 4500 cubic centimetres
22) LVL 600
cars with a motor volume 4501 cubic centimetres and more.
3)Depending on the engine of the motor cycle, apply the tax rate 0.10 lats per each cubic metre of engine
Previously not registered motor cycles, which are not older than one year.
3.1) Tax for motorcycles older than a year is calculated depending on the age of the motor cycle by multiplying the rates set for cars by 0.25.
For motor cycles the tax is calculated depending on the age, according to the tax rate set for cars multiplying by 0.25.
Natural resources tax
Appendix 1 to the Nature Resources Tax Law
Extraction of nature resources
1) 0.30 Ls/m3
Soil
2) 0.10 Ls/m3
Sand clay, clay sand, aleirite
3) 0.25 Ls/m3
Quartz sand
4) 0.15 Ls/m3
Sand
5) 0.25 Ls/m3
Sand-gravel (fraction less than 2 mm, contents less than 15%)
6) 0.15 Ls/m3
Clay, other clayey minerals for production of construction materials
7) 0.25 Ls/m3
Decorative (decoration) dolomite
8) 0.15 Ls/m3
Dolomite
9) 0.20 Ls/m3
Limestone
10) 0.10 Ls/m3
Freshwater lime minerals (mealy and chunky)
11) 1.00 Ls/m
Calcareous tufa (travertine)
12) 0.35 Ls/m
Gypsite
13) 0.40 Ls/m
Rock stone
14) 0.10 Ls/m
Coloured ground
15) 0.30 Ls/t
Peat (moisture – 40%)
16) 0.50 Ls/t
Sapropel of organic origin (alga and
zoogene alga) and organic lime with ash
less than 30% (moisture – 60%)
17) 0.10 Ls/t
Other sapropel (moisture – 60%)
18) 0.50 Ls/t
All types of curative mud
Natural resources tax
Appendix 2 to the Nature
Resources Tax Law
Extraction of water
1) 0.006 Ls/m3
Surface waters
2) 0.03 Ls/m3
High value underground waters
3) 0.02 Ls/m3
Medium value underground waters
4) 0.01 Ls/m3
Low value underground waters
5) 0.10 Ls/m3
Curative mineral waters or mineral waters used in treatment in thermal or water-cure establishments in the water-extraction territory
6) 1.00 Ls/m3
High value underground waters, also freshwaters, mineral waters and spring waters sold further
7) 0.60 Ls/m3
Medium value underground waters, also freshwaters, mineral waters and spring waters sold further
8) 0.30 Ls/m3
Low value underground waters, also freshwaters, mineral waters and spring waters sold further
Natural resources tax
Appendix 3 to the Nature
Resources Tax Law
Dumping of waste
1) 7.00 Ls/t
Household waste
2) 15.00 Ls/t
Construction and building demolishing waste (including soil dug out of polluted places in non-processed manner)
3) 25.00 Ls/t
Asbestos in the form of fibre and dust
4) 25.00 Ls/t
Dangerous waste
5) 10.00 Ls/t
Production waste
Natural resources tax
Appendix 4 to the Nature  Resources Tax Law
Air pollution and stationary technological equipment’s emitted greenhouse effect gas amount, which  is not included in the number of transferred emission quota
1) 1.50 Ls/t
Emission of carbon dioxide (CO2) from the polluting activities (equipment) mentioned in Article 1 of Part 1 of Appendix 2 to the law “On Pollution” if the production capacity does not exceed the ratio  mentioned in Appendix 2 to the law “On Pollution”
2) 0.30 Ls/t
Emission of carbon dioxide (CO2) from the polluting activities (equipment) mentioned in Parts 2 to 4 of Appendix 2 to the law “On Pollution” if the production capacity does not exceed the ratio mentioned in Appendix 2 to the law “On Pollution”
3) 16.00 Ls/t
Particles PM10
4) 5.50 Ls/t
Carbon monoxide
5) 13.00 Ls/t
Ammonia (NH3), hydrogen sulphide (H2S) and other non-organic combinations
6) 60.00 Ls/t
Sulphuric dioxide (SO2), nitrogen oxides (NOx-), nitrogen oxide combinations
7) 60.00 Ls/t
Volatile organic combinations and other hydrocarbons (CnHm)
8) 800.00 Ls/t
Heavy metals (Cd, Zn, Cr, As, Se, Cu) and their combinations recalculated to the respective metal and vanadium pentoxide recalculated to vanadium
9) Equivalent of EUR 100 in lats/t against equivalent of CO2
Stationary technological equipment’s emitted greenhouse effect gas amount, which is not included in the number of transferred emission quota according to the law “On Pollution”
Natural resources tax
Appendix 5 to the Nature
Resources Tax Law
Water pollution
1) 3.00 Ls/t
Non-dangerous substances
2) 10.00 Ls/t
Suspended substances (non-dangerous)
3) 30.00 Ls/t
Medium dangerous substances (except for the total phosphor (P tot)
4) 8000.00 Ls/t
Dangerous substances
5) 50 000 Ls/t
Especially dangerous substances
6) 150 Ls/t
Total phosphor (P kop.)
Natural resources tax
Appendix 6 to the Nature  Resources Tax Law
Environment-dangerous goods
1)0.08 Ls/kg
Smearing oils
2) 0.30 Ls/kg
Electrical batteries, lead
3) 1.80 Ls/kg
Electrical batteries. Ni-Cd un Fe-Ni
4) 4.85 Ls/kg
Galvanic elements and galvanic batteries
5) 7.65 Ls/kg
Other electrical batteries
6) 1.00 Ls/kg odp.
Ozone layer damaging substances (Freon, halones and other) (odp – ozone damaging potential)
7) 0.15 Ls/kg
All types of tires
8) 0.15 pc.
Oil filters
Electric and electronic equipment according to the Waste Management Law, Part 1 of Article 20.1
9) 0.65 Ls/kg
Large-sized household equipment (except for large-sized cooling equipment, freezers, refrigerators).
10) 1.05 Ls/kg
Large-sized cooling equipment, freezers, refrigerators
11) 1.35 Ls/kg
Small-size household equipment
12) 1.35 Ls/kg
Information technologies and electronic communication equipment (except for monitors, mobile telephones).
13) 1.05 Ls/kg
Monitors
14) 1.50 Ls/kg
Mobile telephones
15) 0.65 Ls/kg
Equipment planned for wide consumption (except for television sets).
16) 1.05 Ls/kg
Television sets
17) 1.35 Ls/kg
Electric and electronic instruments (except for large-sized stationary production mechanisms, which are immovable or are permanently fixed).
18) 0.40 gab.
Gas discharge bulbs
19) 1.00 Ls/kg
Lighting bodies (except for gas discharge bulbs)
20) 0.90 Ls/kg
Monitoring and control instruments
21) 1.35 Ls/kg
Toys, sport and leisure articles
22) 0.90 Ls/kg
Medical devices (except for implanted and infectious medical devices).
23) 1.35 Ls/kg
Vending machines
Natural resources tax
Appendix 7 to the Nature Resources Tax Law
Packaging of goods and articles and disposable dishes and articles
1) 0.25 Ls/kg
Made of glass raw materials
2) 0.65 Ls/kg
Made of plastic (polymer) raw materials, except for bioplastic or oxy-decomposable plastic raw materials.
3) 0.70 Ls/kg
Made of metal raw materials.
4) 0.15 Ls/kg
Made of wood, paper and carton or other natural fibres and bioplastics
5) 0.45 Ls/kg
Made of oxy-decomposable plastic raw materials
6) 0.90 Ls/kg
Made of polystyrene raw materials
Natural resources tax
Appendix 8 to the Nature
Resources Tax Law
Radioactive substances
1) 500 Ls/m3 of waste
1st radionuclide group (permitted total radioactivity for 1 m3 of waste > 1012 Bq), closed source of radiation.
2) 1000 Ls/m3 of waste
2nd radionuclide group (permitted total radioactivity for 1 m3 of waste > 1012 Bq), open source of radiation.
3) 1500 Ls/m3 of waste
3rd radionuclide group (permitted total radioactivity for 1 m3 of waste 109 – 1012 Bq), closed source of radiation.
4) 3000 Ls/m3 of waste
4th radionuclide group (permitted total radioactivity for 1 m3 of waste 109 – 1012 Bq), open source of radiation.
5) 2500 Ls/m3 of waste
5th radionuclide group (permitted total radioactivity for 1 m3 of waste 106 – 109 Bq), closed source of radiation.
6) 5000 Ls/m3 of waste
6th radionuclide group (permitted total radioactivity for 1 m3 of waste 106 – 109 Bq), open source of radiation.
7) 10 000 Ls/m 3 of waste
7th group, ionizing sources of radiation, in which activity of any radionuclide exceeds the permitted limits for 1 m3 of waste.
Natural resources tax
Appendix 9 to the Nature
Resources Tax Law
Coal, coke and lignite
1) 0.21 Ls/GJ/t
Coal, coke and lignite (brown coal) with heating capacity indicated in supporting documents (GJ/t).
2) 6 Ls/t
 Coal, coke and lignite (brown coal), if no heating capacity is indicated in supporting documents (GJ/t).
22 lats per one motor vehicle
Motor vehicles, which are registered in the Republic of Latvia for the first time.
1) 0.01 lats for pumping of 100  cubic metres natural gas;
Use of valid features of the earth minerals by pumping natural gas or greenhouse effect gas into geological structures
2) 0.01 lats for pumping of 100 cubic metres methane;
3) 0.05 lats for pumping of 100 cubic metres carbon dioxide;
4) 0.1 lats for pumping of 100 cubic metres other greenhouse effect gases.
According to the amount set out in
the limit by applying the rate
stipulated in Appendix 4 of the Law
(8 Ls/ton) in 10-times amount
Person carrying out reloading of bulk cargoes in open terminals or other open reloading places for emission of PM10 particles in air
50 lats per year
C category polluting activities in the areas, in respect to which there are no provisions in the legislative enactments.
0.03 lats per one kilogram
Gathering of Burgundy snails (Helix pomatia L.) for further use in operating activities
0%
Sales of coal, coke and lignite (brown coal) to a person having a licence for production of heating energy and electricity in cogeneration process
2.60 lats per one kilogram
0.80 lats per one kilogram
Plastic bags, which for the convenience of customers or for advertising design for a range of packed or unpacked goods or range of products (purchase) are added by the trader:
– weight per one bag does not exceed 0.003 kilograms (weight of 1000 bags does not exceed 3 kilograms);
– weight per one bag is more than 0.003 kilograms (weight of 1000 bags exceeds 3 kilograms).
75 lats per year
For packaging if the type and weight of packaging material cannot be supported by accounting documents and the scope of packaging per year does not exceed 300 kg.
Real estate tax
From 1 January 2010
Physical objects located in the territory of the Republic of Latvia and which cannot be transferred from one place to another without damaging them outwardly, i.e., land, buildings, included those registered in land cadastre, but not commissioned, and constructions (hereinafter — real estate), except the real estate mentioned in the second section of Article 1 of the Law;
One calendar year
Law “On Real Estate Tax” (04.06.1997.)
1.5% of the real estate cadastral value.
1) to land;
2) to buildings or their parts, except for the buildings and their parts mentioned in section 2 of Part 1 of Article 3 of this Law;
3) to engineering constructions.
One calendar year
Law “On Real Estate Tax” (04.06.1997.)
1) 0.2 per cent of cadastral value, which does not exceed 40 000 lats
2) 0.4 per cent of the part of
cadastral value, which exceeds 40 000 lats, but does not exceed 75 000 lats,
3) 0.6 per cent of the part of  cadastral value, which exceeds 75 000 lats.
To domiciles irrespective of whether they are or are not divided into apartment properties,

Parts of domiciles,
To groups of premises in non-residential buildings whose functional use is living,

As well as to groups of premises whose functional use is related to a domicile (garages, parking lots, basements, warehouses and household premises) if they are not used for business activities

buildings or their parts, except for real estate tax object referred to in Section 3 (1) (2) and Section 3 (1.2) of the Law, auxiliary premises of residential houses and garages (except for garages for heavy machinery and agricultural machinery) of cooperative societies of garage owners, societies of garage owners and natural persons, if they are not used to carry out economic activity.
One calendar year
Law “On Real Estate Tax” (04.06.1997.)
Additional rate 1.5% of cadastral value
For non-cultivated land used in agriculture, except if its area does not exceed one hectare or if agricultural activities limitations have been set out for it in legislative enactments
One calendar year
Law “On Real Estate Tax” (04.06.1997.)
Electricity tax
LVL 0.71 per megawatt hour (as of 01.01.2010.).
Electricity supplied to a final consumer
Electricity supplied for home consumption
One calendar month
Law on “Electricity Tax” (19.12.2006.)
Micro company
tax
Rate – 9% of micro company’s turnover if the micro company complies with the criteria which are set for it
If the micro company fails to observe the criteria set for it, it shall pay micro company tax according to the highest rate:
1) two per cent points are added to 9% rate for each additional employee additionally employed if the micro company’s number of employees in a quarter exceeds 5 employees;
2) 20% rate is applied to that exceeding part of turnover if the micro company’s turnover per year exceeds 70 000 lats;
3) the part of income, which exceeds 500 lats, is additionally subject to20% rate if the micro company’s  employee’s income exceeds 500 lats.
Micro company’s taxation period’s
turnover
Calendar year (micro company tax is paid four times a year – per each quarter’s turnover).
Micro company Tax Law (09.08.2010)
Company Car Tax
Paid according to the volume of engine in the following amount:
19 lats per month – up to 2000 cm3;
30 lats per month – from 2001 cm3 up to 2500 cm3;
40 lats per month – above 2500 cm3
Car owned or possessed by the merchant, which in its construction and internal accessories is meant for conveyance of passengers and their baggage, in which the number of seats, excluding the seat of the driver, does not exceed eight seats and which is registered as a car, light passenger or light wide-use automobile
Motor Vehicle Operating Tax
For a motor cycle, tricycle and quad bike:
12 lats – up to 500 cm3;
24 lats – from 501 up to 1000 cm3;
36 lats – from 1001 to 1500 cm3;
48 lats –. above 1500 cm3.

For a car which is first registered after 1 January 2005, the tax is calculated by adding up the tax rates set out in Article 4 of the motor vehicle operating tax and the company car tax law according to the full weight of car, engine volume and maximum engine capacity.
For a car which is first registered before 1 January 2005, the tax is calculated according to its full weight in the following amount:
25 lats – up to 1500 kg;
53 lats – from 1501 kg to 1800 kg;
90 lats – from 1801 kg to 2100 kg;
114 lats – from 2101 kg to 2600 kg;
138 lats – from 2601 kg to 3000 kg;
159 lats – from 3001 kg to 3500 kg;
180 lats – above 3500 kg.

For a bus:
12 lats – up to 1500 kg;
24 lats – from 1501 kg to 1800 kg;
45 lats – from 1801 kg to 2100 kg;
54 lats – from 2101 kg to 2600 kg;
72 lats – from 2601 kg to 3500 kg;
78 lats – from 3501 kg to 12 000 kg;
102 lats – above 12 000 kg.

For lorries with full weight above 12
000 kg – according to Appendix 1
to the Motor vehicle operating tax
and company car tax law.
For saddle carriers – with
pneumatic suspension – 120 lats;
with mechanic suspension – 180
lats.
For biaxial, triaxial and more axle
trailers
 – according to Appendix 2
to the Motor vehicle operating tax
and company car tax law.
For monoaxial trailers and
monoaxial semi-trailers 
- 42 lats.
For biaxial, triaxial and more axle
semitrailers 
- according to Appendix 3 to the Motor vehicle operating tax and company car tax
law.
All motor vehicles, except for tractors, such automobile trailers and semi-trailers whose full weight does not exceed 3500 kilograms, trams, trolleybuses, off-road motor vehicles, snow motor cycles, mopeds and bicycles