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  • About us Description of the authority and information on its regulatory enactments.
    • Structure List of structural units of the authority, subordination scheme and employees' contact details.
    • Strategy
    • Tasks
    • Annual Reports
    • International Agreements
      • European Economic Area Grant Agreements
    • Whistleblowing The Whistleblowing Law, which entered into force on 1 May 2019, stipulates that everyone is entitled to blow the whistle in public interests on violations observed in the working environment in the public and private sector.
    • Responsibility and Rights
    • Customs Statistics
    • Preventing corruption at SRS
      • In the State Revenue Service – “zero” tolerance for accepting bribes and gifts
  • News
    • For Businesses
      • Representative offices
    • For Private Individuals
    • Invest in Latvia
      • In-depth cooperation programme
      • Consult first
      • Electronic Declaration System
      • SRS Public Database
      • Taxes in brief
      • Corporate income tax
      • Special economic zones and free ports
      • Support to donors
      • Transfer pricing: consultations about transfer pricing
      • Application of Tax Convention and rebates
      • Customs procedures and tariffs
      • Consultations for investors
    • Frequently asked questions
  • Taxes
    • Value Added Tax
      • VAT refund to Latvian Legal Persons in other Member States of the European Union
      • VAT Refund to Legal Persons registered in the European Union
      • Value Added Tax refund to taxpayers of the United Kingdom in case of Brexit scenario
      • VAT Refund to Legal Persons registered in Third Countries
      • Registration of a VAT Payer of another EU Member State
      • Registration of the VAT Payer of the Third Country or the Third Territory
      • Due Dates for Filing Returns and Making Tax Payments
      • Guarantee of the Value Added Tax for Transactions Involving Petroleum Products
      • CESOP - Central Electronic System of Payment information
      • Forms
      • VAT e-commerce special scheme OSS
        • Overview
        • How to register?
        • The special schemes
        • OSS legislation
        • How to contact us?
    • Solidarity Tax
    • Electricity Tax
      • Informative and methodological materials
    • Immovable property tax
    • Vehicle Operation Tax
    • Company Car Tax
    • Subsidised Electricity Tax
    • Excise Duties
      • Dates for submitting declarations and tax payments
      • Excise Duty Guarantee
      • Excise duty rates
      • Informative and methodological materials
      • Labeling of Excisable Goods
    • Natural Resources Tax
    • Personal Income Tax
      • Due dates for filing returns and paying taxes
      • Income Tax on Capital Gains
      • Personal Income Tax rates
    • Lottery and Gambling Tax
    • Real Estate Tax
    • Corporate Income Tax
    • Microenterprise Tax
      • Commercial Activity Income Account (SDI)
      • Due dates for filing returns and paying taxes
    • Mandatory State Social Insurance Contributions
      • Informative and methodological materials
  • Customs
    • For natural persons
      • Postal consignments
        • Changes from 1 July 2021
        • Online purchases (commercial consignments)
        • Consignments of gifts (non-commercial consignments)
        • Customs clearance of goods
      • Travelling
        • Goods in personal luggage
        • Excise goods
        • Food products
        • Cash
        • Pets
        • Travelling within the European Union
      • Recovery of value added tax on tax-free receipts
      • Entry of vehicles into Latvia
      • Resettlement in Latvia from a country outside the EU
    • For business
      • Electronic Customs Data Processing System (EMDAS)
        • How to become a user of EMDAS
        • How to use EMDAS
        • Forms
      • Customs clearance of goods and crossing the State border under priority treatment
      • Protection of Intellectual Property
      • Ship and aircraft supplies
      • Diplomatic Shipments
    • EORI number
    • Vehicle queues at the border
    • Brexit
      • For Businesses
      • For Private Individuals
  • Contacts
    • Contacts of the Authority
      +371 67120000 vid [at] vid.gov.lv Talejas iela 1, Rīga, LV-1978
      E-address
      E-address or official electronic address, is a personalized mailbox on the Latvija.gov.lv portal for secure communication with institution.
      Read more
    • Client Services Read more
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    • Contacts of departments Read more
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Valsts ieņēmumu dienests Valsts ieņēmumu dienests Valsts ieņēmumu dienests Valsts ieņēmumu dienests
  1. Home
  2. Taxes
  3. Mandatory State Social Insurance Contributions
  4. Informative and methodological materials

Informative and methodological materials

  • Value Added Tax
  • Solidarity Tax
  • Electricity Tax
  • Immovable property tax
  • Vehicle Operation Tax
  • Company Car Tax
  • Subsidised Electricity Tax
  • Excise Duties
  • Natural Resources Tax
  • Personal Income Tax
  • Lottery and Gambling Tax
  • Real Estate Tax
  • Corporate Income Tax
  • Microenterprise Tax
  • Mandatory State Social Insurance Contributions
Published: 07.04.2025.
Updated: 15.04.2025.
Completing the self-employed report

Added: 05.02.2026
Taxes for persons employed in foreign embassies in Latvia

Added: 07.02.2026
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  • vid [at] vid.gov.lv
  • Talejas iela 1, Rīga, LV-1978
  • E-address
    E-address or official electronic address, is a personalized mailbox on the Latvija.gov.lv portal for secure communication with institution.
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