Corporate tax rates in Latvia. The Latvian corporate tax rate is 15%. Branches of foreign companies undertaking business activities in Latvia are subject to the  Taxes in Latvia. Latvia is an attractive jurisdiction in the context of tax planning. Besides the fact that Latvia employs one of the lowest corporate income tax rates   From 2018, the CIT rate will be 20% from the calculated CIT base – the amount, which should be divided by a coefficient of 0.8 before the application of the rate.

9 Oct 2019 In addition to having relatively low corporate tax rates of 20 percent, Estonia and Latvia have a cash-flow tax model for business taxation. 1 Aug 2018 Corporate Income. Tax (CIT) and Personal Income Tax (PIT) are imposed on a national level. Separate tax rates are levied on different kinds of  There is no corporate income tax (CIT) on undistributed profits; Latvia applies a cash and to be paid within one month (which is 25% of the distributed amount). According to the Latvian Law on Corporate Income Tax, the results of the re- evaluation assets and, if so, what are the rates and who is accountable? Are any. 15 Mar 2018 Personal income tax rate of a natural person is 15%. Additionally, the social insurance tax employee's contribution of 9% is withheld from a  Rates of VAT. 21. Registration. 22. 7. Personal taxation. 23. Personal income tax. 23. Scope and extent. 23. Residence. 23. Structure of income tax. 23. Total tax and contribution rate (% of profit) - Latvia. World Bank, Doing Business project ( doingbusiness.org ). License : CC BY-4.0. LineBarMap. Also Show.

According to the Latvian Law on Corporate Income Tax, the results of the re- evaluation assets and, if so, what are the rates and who is accountable? Are any.

There is no corporate income tax (CIT) on undistributed profits; Latvia applies a cash and to be paid within one month (which is 25% of the distributed amount). According to the Latvian Law on Corporate Income Tax, the results of the re- evaluation assets and, if so, what are the rates and who is accountable? Are any. 15 Mar 2018 Personal income tax rate of a natural person is 15%. Additionally, the social insurance tax employee's contribution of 9% is withheld from a  Rates of VAT. 21. Registration. 22. 7. Personal taxation. 23. Personal income tax. 23. Scope and extent. 23. Residence. 23. Structure of income tax. 23. Total tax and contribution rate (% of profit) - Latvia. World Bank, Doing Business project ( doingbusiness.org ). License : CC BY-4.0. LineBarMap. Also Show. Uldis Rutkaste (2016) notes that further increase of tax rates for the Latvian enterprises can lead to withdrawal of a number of enterprises to the shadow  Estonia. Latvia. Lithuania. Corporate income tax rate 0% or 14%* or 20%* 0% or 20%. 5%* or 15%. Withholding tax (%). Dividends. 0% or 7%*. 0%. 0% or 15%.

6 Jun 2018 When investing and establishing a company in Latvia, a taxpayer obtains Thus, tax will have to be paid regardless of the amount of income 

Uldis Rutkaste (2016) notes that further increase of tax rates for the Latvian enterprises can lead to withdrawal of a number of enterprises to the shadow 

Details of Tax Revenue - Latvia 1100 Taxes on income, profits and capital gains of individuals, 197.392, 228.701 The fee for the appeal of procurement .

4 Dec 2017 Inara Funeaux Riga, Latvia http://www.financialintelligence.eu; 2. Corporate Income Tax Tax rate and base • The corporate income tax rate  9 Aug 2017 Tax reform in Latvia – a small but worthy step in the right 0% corporate income tax rate for undistributed profit to push for more transparent 

More information about tax rates at State Revenue Service (SRS) website here ( link is external). MAIN BUSINESS TAXES IN LATVIA. Personal Income tax 

Rates of VAT. 21. Registration. 22. 7. Personal taxation. 23. Personal income tax. 23. Scope and extent. 23. Residence. 23. Structure of income tax. 23. Total tax and contribution rate (% of profit) - Latvia. World Bank, Doing Business project ( doingbusiness.org ). License : CC BY-4.0. LineBarMap. Also Show. Uldis Rutkaste (2016) notes that further increase of tax rates for the Latvian enterprises can lead to withdrawal of a number of enterprises to the shadow 

Therefore, due to increase of this threshold, increased the threshold amount of income from which the personal income tax rate 31,4% is applied (as of 1st January  6 Jun 2018 When investing and establishing a company in Latvia, a taxpayer obtains Thus, tax will have to be paid regardless of the amount of income  20 Apr 2018 Thus, tax will have to be paid regardless of the amount of income gained if they refer to the operation of a permanent establishment on Latvia;  5 Apr 2019 The two income taxes payable on dividends under the old rules have now been merged into a single rate of CIT on dividends paid out of profits  9 Oct 2019 In addition to having relatively low corporate tax rates of 20 percent, Estonia and Latvia have a cash-flow tax model for business taxation.