! In 2021, a number of significant changes in tax administration will take effect.
Information is currently being updated in English. Up-to-date information is available on the Latvian version of our website.
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The lottery and gambling tax shall be paid by capital companies which have received a special authorisation (licence) for the organisation of lotteries or necessary licences for the organisation of relevant gambling at the Lotteries and Gambling Supervisory Inspection pursuant to the procedures laid down in the Law On Gambling and Lotteries and the Law On Lottery and Gambling Duty and Tax.
The lottery tax is applied to the following:
- income from the sales of tickets of State lotteries and instant lotteries;
- income from the sales of tickets of local lotteries and instant lotteries;
- income from the sales of tickets of single local lotteries.
Objects subject to the gambling tax:
- video games and mechanical machines — the place of every machine, every gaming place;
- roulette (cylindrical game) — every gaming table connected to the rotating device of the roulettes;
- card and dice game — every table;
- bingo — income from the organisation of the game;
- game of chance via the telephone — income from the organisation of the game;
- betting — income from the organisation of the game;
- gambling organised via telecommunications — income from the organisation of the game.
Lottery tax rates for lotteries and instant lotteries amount to 10 percent of income from the sales of tickets. Gambling tax rates vary and are determined depending on the kind of gambling. (lai ir saite uz likmēm latviešu valodā)
The lottery and gambling tax shall be estimated and paid for the previous month by the 15th date of the following month.
The gambling tax for every gaming place of every gaming machine and every gaming table in every place of direct organisation of gambling shall be paid for every month, including the month in which the gaming machine or the gaming table is installed or dismantled, at one tenth of the set annual tax rate.
The gambling tax shall be paid as follows: 75 percent into the State basic budget and 25 percent into the budget of the local government, within the territory of which gambling is organised.
The lottery tax shall be paid for:
- State lotteries — into the State basic budget;
- Local lotteries — into the budget of the local government, within the territory of which the lottery is organised.
Submission of declarations
The organisers of lotteries and gambling shall submit reports on the lottery and gambling tax estimated in the reporting quarter to the State Revenue Service within 15 days after the end of the quarter.
Name of the report
Tax payment deadline
Account of the State basic budget revenues
Report on the estimated gambling tax
Within 15 days after the end of the quarter
Within 15 days after the end of the calendar day
The operator of interactive gambling, as well as the operator of betting or wagering who accepts bets via electronic communication services, and the operator of interactive lotteries (hereinafter also referred to as ‘the licensee’) shall submit to the State Revenue Service and the Lotteries and Gambling Supervision Inspection a statement on the total sum of the bets paid in and the total sum of the prizes paid out during the reporting quarter, as well as a statement on the tickets sold and the total sum of the prizes paid out, as well as a credit institution’s statement on transactions performed during the reporting quarter in the account used for mutual payments with players:
1. The licensee shall submit Annex 1 “Statement on the Total Sum of the Interactive Gambling Bets Paid in and the Total Sum of the Prizes Paid out in ___ Quarter 20____” on the total sum of the interacting gambling bets paid in and the total sum of the prizes paid out for the reporting quarter in accordance with Cabinet Regulation No 337 of 13 June 2017.
2. The licensee shall submit Annex 2 “Statement on Income from Sales of Interactive Lottery Tickets and the Total Sum of the Prizes Paid out in ___ Quarter 20____” on income from sales of interactive lottery tickets and the total sum of the prizes paid out for the reporting quarter in accordance with Cabinet Regulation No 337 of 13 June 2017.