Tax Map · Relocation rankings

Tax residency in Latvia

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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 offer residence or citizenship directly by investment, but a self-funded remote worker can obtain a one‑year long‑stay visa for remote work (digital‑nomad‑style) if employed or self‑employed with an OECD‑based company and meeting the income and other requirements, or alternatively apply for a regular temporary residence permit based on employment or business.

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.

“Individuals present in Latvia for 183 days or more during any 12-month period. Latvian citizens employed abroad by an employer registered in the Republic of Latvia. Persons satisfying one of the following conditions may be considered tax residents in Latvia according to the national laws: - Individuals having their registered (declared) place of residence in Latvia. - Individuals present in Latvia for 183 days or more during any 12-month period. - Latvian citizens employed abroad by an employer registered in the Republic of Latvia.” — PwC Worldwide Tax Summaries

Estimate — confirm against the linked sources. See methodology.