NextSpring

The First Test Is An Address In A Register, Not A Home - Declare Your Residence In Latvia And You Are Resident From That Alone

Answer

The general rule applies to you

No exception is recorded for citizens of Denmark on this topic. That is the answer, not a gap - everything below is the rule you get, unchanged.

172 exceptions recorded across 63 countries · none match Denmark to Latvia · When you become a tax resident

Latvia settles residence in article 14 of the law Par nodokļiem un nodevām, and the first of its three limbs is unusual. Most countries ask whether a person has a permanent home; Latvia asks whether their deklarētā dzīvesvieta - their declared place of residence, the address entered in the population register - is in Latvia. The second limb is 183 days or more in any 12-month period that begins or ends in the tax year. The third is Latvian citizenship with employment abroad by the Latvian government. Any one of the three is enough, and article 14(5) makes everyone else a non-resident taxed only on Latvian-source income. Article 14(3) says what the day count does at the edges: a person not a resident in the pre-taxation year becomes a resident in the taxation year from the date they first arrived in Latvia, and a person who will not be a resident in the post-taxation year is not treated as one after the date they left, if they then have closer ties to a foreign state - property, family or social insurance payments there. The rate is in article 15(2) of the law Par iedzīvotāju ienākuma nodokli: 25.5 per cent up to the maximum amount of the object of mandatory social insurance contributions, and 33 per cent above it. Capital income, including capital gains, is 25.5 per cent.

Verified with official sourceMonitor - can change2026-10-11

At a glance

First test
A declared place of residence in Latvia

Article 14(2)(1) of the law Par nodokļiem un nodevām. The Latvian word is deklarētā dzīvesvieta, a register entry, not a permanent home.

Day count
183 days or more in any 12-month period beginning or ending in the tax year

Article 14(2)(2) of the law Par nodokļiem un nodevām.

Third test
A Latvian citizen employed abroad by the Latvian government

Article 14(2)(3) of the law Par nodokļiem un nodevām.

Scope of liability
Residents on income in Latvia and abroad, non-residents on income in Latvia

Article 2 points 1 and 2 of the law Par iedzīvotāju ienākuma nodokli.

Headline rate
25.5 per cent, and 33 per cent above the social insurance contribution ceiling

Article 15(2) of the law Par iedzīvotāju ienākuma nodokli. The ceiling is set by the law Par valsts sociālo apdrošināšanu, which was not read for this record, so the euro amount is not stated here.

Capital income and capital gains
25.5 per cent

Article 15(5) of the law Par iedzīvotāju ienākuma nodokli.

Payroll rate
25.5 per cent of monthly taxable income

Article 15(3) of the law Par iedzīvotāju ienākuma nodokli.

Requirements

  • A declared place of residence in Latvia, or 183 days in any 12-month period beginning or ending in the tax year, or Latvian citizenship with employment abroad by the Latvian government
  • Residents declare worldwide income; non-residents declare Latvian-source income

What applies to you

Nothing changes for a citizen of Denmark

We have no rule recorded that treats your citizenship differently here, so the general rule above is the one that applies to you. That is an answer, not a gap.

What the law says

Text layer - verbatim verifiedPar nodokļiem un nodevām · 14. panta otrā daļa · consolidated to 2026-01-01
«(2) Nodokļu likumos fiziskā persona tiks uzskatīta par rezidentu, ja:»

Our translation - not official

In the tax laws a natural person will be considered a resident if:

Read it at the source
About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedPar nodokļiem un nodevām · 14. panta otrās daļas 1. punkts · consolidated to 2026-01-01
«1) šīs personas deklarētā dzīvesvieta ir Latvijas Republikā vai»

Our translation - not official

this person's declared place of residence is in the Republic of Latvia, or

An administrative act rather than a state of affairs: the declaration is made under the law on the declaration of a place of residence and can be made and withdrawn.

Read it at the source
About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedPar nodokļiem un nodevām · 14. panta otrās daļas 2. punkts · consolidated to 2026-01-01
«2) šī persona uzturas Latvijas Republikā 183 dienas vai ilgāk jebkurā 12 mēnešu periodā, kas sākas vai beidzas taksācijas gadā, vai»

Our translation - not official

this person stays in the Republic of Latvia for 183 days or longer in any 12-month period that begins or ends in the taxation year, or

A rolling period, not a calendar year: a stay straddling two years can make a person resident in either.

Read it at the source
About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedPar nodokļiem un nodevām · 14. panta trešās daļas 1. punkts · consolidated to 2026-01-01
«1) fiziskā persona, kas nav atzīta par rezidentu pirmstaksācijas gadā, tiks uzskatīta par rezidentu taksācijas gadā ar datumu, kad tā pirmoreiz ieradās Latvijā;»

Our translation - not official

a natural person not recognised as a resident in the pre-taxation year will be considered a resident in the taxation year from the date on which she first arrived in Latvia;

Residence is split within the year, not applied to the whole of it.

Read it at the source
About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedPar nodokļiem un nodevām · 14. panta piektā daļa · consolidated to 2026-01-01
«(5) Nodokļu maksātāji, kuri neatbilst šā panta otrās, trešās un ceturtās daļas nosacījumiem, uzskatāmi par nerezidentiem. Nerezidenti maksā nodokļus saskaņā ar Latvijas Republikas likumiem par Latvijas Republikā, tās teritoriālajos ūdeņos un gaisa telpā gūto ienākumu, kā arī citus nodokļus atbilstoši konkrēto nodokļu likumiem.»

Our translation - not official

Taxpayers who do not meet the conditions of the second, third and fourth paragraphs of this article are to be considered non-residents. Non-residents pay taxes under the laws of the Republic of Latvia on income obtained in the Republic of Latvia, in its territorial waters and in its airspace, and other taxes in accordance with the laws on the particular taxes.

Read it at the source
About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedPar iedzīvotāju ienākuma nodokli · 2. panta 1. punkts · consolidated to 2026-01-01
«1) kas atbilstoši likumam "Par nodokļiem un nodevām" ir iekšzemes nodokļu maksātāji (turpmāk — arī rezidenti) un taksācijas periodā (kalendārajā gadā) ir guvuši ienākumus Latvijas Republikā un/vai ārvalstīs;»

Our translation - not official

who under the law Par nodokļiem un nodevām are domestic taxpayers (hereinafter also residents) and in the taxation period (the calendar year) have obtained income in the Republic of Latvia and/or abroad;

Read it at the source
About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedPar iedzīvotāju ienākuma nodokli · 15. panta otrās daļas 1. punkts · consolidated to 2026-01-01
«1) 25,5 procenti — gada ienākuma daļai, kas nepārsniedz likumā "Par valsts sociālo apdrošināšanu" noteikto obligāto iemaksu objekta maksimālo apmēru;»

Our translation - not official

25.5 per cent - on the part of the annual income that does not exceed the maximum amount of the object of mandatory contributions laid down in the law Par valsts sociālo apdrošināšanu;

Read it at the source
About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedPar iedzīvotāju ienākuma nodokli · 15. panta otrās daļas 2. punkts · consolidated to 2026-01-01
«2) 33 procenti — gada ienākuma daļai, kas pārsniedz likumā "Par valsts sociālo apdrošināšanu" noteikto obligāto iemaksu objekta maksimālo apmēru.»

Our translation - not official

33 per cent - on the part of the annual income that exceeds the maximum amount of the object of mandatory contributions laid down in the law Par valsts sociālo apdrošināšanu.

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About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Text layer - verbatim verifiedPar iedzīvotāju ienākuma nodokli · 15. panta piektā daļa · consolidated to 2026-01-01
«5\. Nodokļa likmi 25,5 procentu apmērā piemēro ienākumam no kapitāla, tai skaitā no kapitāla pieauguma. Minēto likmi nepiemēro šā panta 5.1 daļā minētajam ienākumam.»

Our translation - not official

A tax rate of 25.5 per cent is applied to income from capital, including from capital gains. That rate is not applied to the income referred to in paragraph 5.1 of this article.

Paragraph 5.1 taxes dividends paid under article 4.2 of the corporate income tax law at six per cent.

Read it at the source
About this source

The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

Standing: Maintains the text in force

Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

We re-read it every 60 days. More about this source

Practical notes

The threshold between 25.5 and 33 per cent is a figure in a third Act, the law Par valsts sociālo apdrošināšanu, which was not read for this record. The rule is published here and the euro amount is not, because publishing it would mean carrying a number we have not sourced.

Article 24(1) of the law Par iedzīvotāju ienākuma nodokli applies a double taxation treaty in preference to the Act where one is in force; which states have one with Latvia was not established from a primary source and is not stated here.

The declared-residence limb has a practical consequence a day count does not: a person who declares a Latvian address when taking a residence permit has satisfied the first test from that day, whatever the calendar says.

Sources1 · all accessed 2026-10-11
  • consolidates
    Par nodokļiem un nodevām

    Likumi.lv - VSIA "Latvijas Vēstnesis" · consolidated to 2026-01-01

    About this source

    The systematisation service of Latvia's official publisher. The state joint-stock company Latvijas Vēstnesis issues the official gazette at vestnesis.lv and separately runs likumi.lv, where every instrument is kept as a series of point-in-time versions. An instrument is addressed by a numeric document id, as /ta/id/370622-imigracijas-likums or simply /ta/id/370622, and the slug is decorative: the bare id answers. Each page carries a version selector showing the redaction in force and the date range it covers - Attēlotā redakcija, 15.09.2026.-30.12.2027. Spēkā esošā - and, where an amendment has been adopted but has not yet taken effect, a future redaction with its own date. The page footer carries the act's identity card: issuing body, date adopted, date in force, and the Latvijas Vēstnesis issue and OP number of the official publication. A repealed instrument keeps its address and gains a banner naming its successor, which is how the replacement of the Imigrācijas likums on 15 September 2026 is discoverable at all. Firecrawl reads the site without a proxy or a warm-up.

    Standing: Maintains the text in force

    Cannot be cited for: **Nothing here is the official text.** Every page carries, in its own words, "Sistematizēti tiesību akti ir informatīvi. Pretrunu gadījumā vadās pēc oficiālās publikācijas" - systematised legal acts are informative, and in case of contradiction the official publication governs. The official publication is the gazette at vestnesis.lv, identified by issue number and OP number, and a point that turns on an exact wording should be checked there. **The hyperlinks in a consolidated text follow a name rather than an instrument, and they move silently.** Cabinet regulations issued under the Imigrācijas likums still cite the repealed 2002 Act's article numbers on their face, and likumi.lv now renders those references as links to the 2026 Act: Regulation No. 675 reads "Izdoti saskaņā ar Imigrācijas likuma 2.1 panta otro daļu" linking to an Act that has no article 2.1, and Regulation No. 225 does the same for articles 4(1)(5) and 4.2(3). Nothing on either page says the reference has moved. **A statute's body is served inside an HTML table and extracts with literal `<br>` between every paragraph and every numbered point.** A quotation that crosses one carries the tag, so quotations must be taken within a single point. **The version date is the date the redaction took effect, not a sweep date**, so the cut-off recorded from it says what has been incorporated and not when the editors last looked. It cannot be cited for anything the Collection does not carry: the sector average wages that Cabinet Regulation No. 225 point 5.3 measures a work visa against, which the Central Statistical Bureau publishes; the needy-person income level that Cabinet Regulation No. 675 measures a Union citizen's means against; the average payment-account fee that caps the basic account, which the Finance Latvia Association publishes quarterly; the list of states Latvia has a bilateral visa-waiver treaty or a driving-licence treaty with, which appears in no instrument read here; and the practice of the Office of Citizenship and Migration Affairs, which publishes at pmlp.gov.lv and is a different publisher.

    We re-read it every 60 days. More about this source