Latvia Tax Calendar 2026–2027

Owners of land and buildings pay a quarter of the 2026 immovable property tax to the municipality, as set in its payment notice. The whole year can be paid in advance by 31 March.

Employers file the monthly employer report for October 2026 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the October 2026 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in October 2026 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for October 2026 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from October 2026 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for October 2026 is paid into the single tax account (vienotais nodokļu konts) by this date.

Employers file the monthly employer report for November 2026 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the November 2026 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in November 2026 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for November 2026 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from November 2026 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for November 2026 is paid into the single tax account (vienotais nodokļu konts) by this date.

Micro-enterprise tax payers file the quarterly micro-enterprise tax return for Q4 2026 in EDS and pay the tax by the 15th of the month after the quarter.

Employers file the monthly employer report for December 2026 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers file the December 2026 return, and quarterly payers the Q4 2026 return, through the VID Electronic Declaration System (EDS). The month is the default period; the quarter applies only to payers with taxable supplies of €50,000 or less and no intra-EU supplies.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in December 2026 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Every company files the corporate income tax return for December, the last month of a calendar reporting year, even if nothing is taxable; tax on distributed profit is paid by the 23rd. Latvia taxes only distributed and deemed-distributed profit (20%).

Employers pay the personal income tax withheld from December 2026 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for December 2026 (monthly payers) or Q4 2026 (quarterly payers) is paid into the single tax account (vienotais nodokļu konts) by this date.

Employers file the monthly employer report for January 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the January 2027 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in January 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for January 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from January 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for January 2027 is paid into the single tax account (vienotais nodokļu konts) by this date.

Employers file the monthly employer report for February 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the February 2027 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in February 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for February 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from February 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for February 2027 is paid into the single tax account (vienotais nodokļu konts) by this date.

Owners of land and buildings pay a quarter of the 2027 immovable property tax to the municipality, as set in its payment notice. The whole year can be paid in advance by 31 March.

Micro-enterprise tax payers file the quarterly micro-enterprise tax return for Q1 2027 in EDS and pay the tax by the 15th of the month after the quarter.

Employers file the monthly employer report for March 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers file the March 2027 return, and quarterly payers the Q1 2027 return, through the VID Electronic Declaration System (EDS). The month is the default period; the quarter applies only to payers with taxable supplies of €50,000 or less and no intra-EU supplies.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in March 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for March 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from March 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for March 2027 (monthly payers) or Q1 2027 (quarterly payers) is paid into the single tax account (vienotais nodokļu konts) by this date.

Registered VAT payers that must adjust input VAT for 2026 (for example under the pro-rata deduction rules) file the annual declaration for the taxation year and pay any resulting VAT by 1 May.

Employers file the monthly employer report for April 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Owners of land and buildings pay a quarter of the 2027 immovable property tax to the municipality, as set in its payment notice. The whole year can be paid in advance by 31 March.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the April 2027 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in April 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for April 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from April 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for April 2027 is paid into the single tax account (vienotais nodokļu konts) by this date.

Micro and small companies with a calendar financial year submit the 2026 annual report to VID through EDS within one month of approval and no later than five months after the year end.

Individuals who must declare (self-employed people, those with foreign or untaxed income, or extra tax to pay) file the 2026 annual income declaration in EDS between 1 March and 1 June. Those whose income exceeded the maximum social insurance base file from 1 April to 1 July.

Employers file the monthly employer report for May 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the May 2027 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in May 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for May 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from May 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for May 2027 is paid into the single tax account (vienotais nodokļu konts) by this date.

Personal income tax due on the 2026 annual declaration is paid into the single tax account by 23 June (23 July for those above the maximum social insurance base). Amounts over €640 can be paid in three equal parts by 23 June, 23 July and 23 August.

Micro-enterprise tax payers file the quarterly micro-enterprise tax return for Q2 2027 in EDS and pay the tax by the 15th of the month after the quarter.

Employers file the monthly employer report for June 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers file the June 2027 return, and quarterly payers the Q2 2027 return, through the VID Electronic Declaration System (EDS). The month is the default period; the quarter applies only to payers with taxable supplies of €50,000 or less and no intra-EU supplies.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in June 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for June 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from June 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for June 2027 (monthly payers) or Q2 2027 (quarterly payers) is paid into the single tax account (vienotais nodokļu konts) by this date.

Medium and large companies and parents preparing consolidated accounts submit the 2026 annual report to VID no later than seven months after the year end.

Owners of land and buildings pay a quarter of the 2027 immovable property tax to the municipality, as set in its payment notice. The whole year can be paid in advance by 31 March.

Employers file the monthly employer report for July 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the July 2027 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in July 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for July 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from July 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for July 2027 is paid into the single tax account (vienotais nodokļu konts) by this date.

Employers file the monthly employer report for August 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the August 2027 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in August 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for August 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from August 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for August 2027 is paid into the single tax account (vienotais nodokļu konts) by this date.

Micro-enterprise tax payers file the quarterly micro-enterprise tax return for Q3 2027 in EDS and pay the tax by the 15th of the month after the quarter.

Employers file the monthly employer report for September 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers file the September 2027 return, and quarterly payers the Q3 2027 return, through the VID Electronic Declaration System (EDS). The month is the default period; the quarter applies only to payers with taxable supplies of €50,000 or less and no intra-EU supplies.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in September 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for September 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from September 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for September 2027 (monthly payers) or Q3 2027 (quarterly payers) is paid into the single tax account (vienotais nodokļu konts) by this date.

Owners of land and buildings pay a quarter of the 2027 immovable property tax to the municipality, as set in its payment notice. The whole year can be paid in advance by 31 March.

Employers file the monthly employer report for October 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the October 2027 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in October 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for October 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from October 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for October 2027 is paid into the single tax account (vienotais nodokļu konts) by this date.

Employers file the monthly employer report for November 2027 in EDS, listing each employee's income, personal income tax withheld and mandatory state social insurance contributions.

Monthly VAT payers (taxable supplies above €50,000, intra-EU supplies, or first six months after registration) file the November 2027 return in EDS. Quarterly payers have no return this month.

VAT payers that supplied goods or services to VAT-registered customers in other EU countries in November 2027 file the PVN 2 report in EDS together with the VAT return. Goods suppliers report every calendar month; service-only suppliers report for their VAT period.

Companies file a corporate income tax return for November 2027 only if they distributed profit (dividends) or had deemed distributions such as non-business expenses; the tax is paid by the 23rd. Companies allowed to book documents quarterly file per quarter.

Employers pay the personal income tax withheld from November 2027 salaries and the mandatory state social insurance contributions (34.09% in total: 23.59% employer, 10.50% employee) into the single tax account.

VAT payable on the return for November 2027 is paid into the single tax account (vienotais nodokļu konts) by this date.