Published: 19.10.2022.
Updated: 13.02.2025.

Name of report/return

Filing deadline

 Tax payment due date

Declaration on amounts paid to a private individual 

(Cabinet Regulations No.610 of 07.09.2021.,)

By the 15th of the following month or

by 1 February of the following year

If the tax must be withheld from income at the time of payment, the payment is due by 23rd of the following month

Declaration on amounts paid to a private individual for income recipient - natural person - domestic employee of a foreign employer

(Cabinet Regulations No.610 of 07.09.2021)

By the 17th of the following quarter or by the 17th of the month following the month of termination of employmentr

23rd of the month following the quarter or by the 23rd of the month following the month of termination of employment

PIT declaration on income gained by a non-resident private individual and on taxes paid in Latvia

(Cabinet Regulations No.899 of 21.09.2010, Appendix 4)   

By the 15th of the following month

23rd of the following month
Employer report
(Cabinet Regulations No.827 of 07.09.2010, Appendix 3)   		 By 17th of each month 23rd of the reporting month or following month

Seasonal agricultural income taxpayer employer report

(Cabinet Regulations No.827 of 07.09.2010, Appendix 3.1)   

 Each month within 5 working days after the last day of the month of employment of the seasonal agricultural worker income taxpayer (employee) 23rd of the following month

Declaration on capital gains

(Cabinet Regulations No.662 of 30.10.2018, Appendix 3 – Declaration DK)

If total capital gains exceed EUR 1000 in the quarter, the report must be submitted by the 15th of the following month.

If total capital gains do not exceed EUR 1000 in the quarter, the report must be submitted by the 15th of January of the following year.

Foreign taxpayers must submit the capital gains declaration by the 15th of the following month, unless tax is deducted at the time of payment.

23rd of the month (or following month) in which the report on capital gains was filed

Information on transactions initiated but not completed in one taxation year

(Cabinet Regulations No.662 of 30.10.2018, Appendix 3 – attachment to Declaration DK)   

Once a year by 1 June of the following year

 

x

Adjusting annual capital gains income

(Cabinet Regulations No.662 of 30.10.2018, Appendix 3 – income adjustment (GD) 

From 1 March of the following year

x

Information on credit status

(Cabinet Regulations No.899 of 21.09.2010, Appendix 1.1)   

By 1 June of  the taxation year

 x