Latvia introduces Tax card for 2014

Latvia and Liechtenstein will implement their income and capital tax treaty on 23 May 2026. The agreement, which was signed on 2 October 2025, will become applicable starting 1 January 2027. The treaty encompasses several tax categories in both

Latvia enacted a legislation on 26 February 2026 to ratify its first income and capital tax agreement with Liechtenstein. The two countries signed this treaty on 2 October 2025. The agreement applies to Latvia’s enterprise income tax, personal

Latvia has significantly reshaped its transfer pricing compliance framework from 1 January 2026, following amendments to the Law “On Taxes and Fees” adopted at the end of 2025. The changes are designed to modernise reporting requirements, reduce

Latvia has published Amendments to the Corporate Income Tax Law on 18 December 2025, which were approved on 3 December 2025, introducing new provisions affecting port authorities, taxpayers composed only of natural persons, and interest payments on

Latvia’s parliament (Saeima) has adopted the 2026 State Budget on 4 December 2025. The 2026 State Budget focuses on strengthening security, supporting families, and advancing sustainability, cutting EUR 844.1 million in planned spending and

Latvia published the Law on Amendments to the Law on Taxes and Duties in the Official Gazette on 21 November 2025, introducing measures to implement Council Directive (EU) 2023/2226 of 17 October 2023 (DAC8), including new reporting and due