Latvia

Northern Europe · LV · 63 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• declared (registered) place of residence in Latvia
• 183 days or more in any 12-month period
• Latvian citizen employed abroad by the Government of Latvia

Latvia does not use citizenship or domicile as the core residency test; the main triggers are a registered address and a 183-day rule. Leaving is usually manageable, but a registered residence must be undone and day-count/ties need to be aligned so the person no longer meets the statutory tests.

Source: PwC Worldwide Tax Summaries

Tax treaty network (59)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.