Northern Europe · Europe
Latvia
Latvia is a Northern Europe jurisdiction. with a standard worldwide income tax regime applicable to tax residents. Corporate profits are taxed at 20%. The jurisdiction offers a digital nomad visa and golden visa programme for qualifying individuals.
Impuesto de Sociedades
20%
IRPF
31%
Ganancias de Capital
20%
IVA / GST
21%
Resumen
Datos Clave
Fiscalidad
Residencia y Visado
Empresa y Coste de Vida
Cumplimiento y Reputación
Residencia Fiscal Personal
Tax residency in Latvia is generally triggered by physical presence exceeding 183 days in a calendar year. Foreign income treatment: unknown. Controlled Foreign Corporation (CFC) rules are in force. Residents who own or control foreign entities may face attribution of that entity's undistributed profits under local anti-avoidance provisions.
Estonia-like deferred CIT: 20% only when profits distributed. Start-up visa available. Digital Nomad visa. EU/Schengen access. Riga a growing startup hub. Startup funding ecosystem.
Constitución de Empresa e Impuestos de Sociedades
The standard corporate income tax rate is 20%. The administrative process is considered straightforward, with minimal bureaucratic friction.
Acceso Bancario y Financiero
Account opening in Latvia can be challenging for foreign nationals or non-resident businesses, and enhanced due diligence is common practice. Internet infrastructure is excellent, with widespread fibre broadband and reliable mobile connectivity across urban and suburban areas.
Cumplimiento y Reputación Internacional
Latvia is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: not_listed. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.
Para quién es más adecuada esta Jurisdicción
Based on our scoring model, Latvia ranks highest for High Net Worth Individual and Founder / Entrepreneur. It offers a strong proposition for high net worth individual (score: 71/100). It offers a strong proposition for founder / entrepreneur (score: 70/100).
Aviso Legal
La información de esta página tiene únicamente fines informativos generales y no constituye asesoramiento legal, fiscal o financiero. Las leyes fiscales y las normas de residencia cambian con frecuencia y varían significativamente según las circunstancias individuales. Consulta siempre a un profesional cualificado con licencia en las jurisdicciones pertinentes antes de tomar ninguna decisión.
Desglose de Puntuación
Puntuación por Perfil
Cada puntuación se pondera de forma distinta según el perfil. Ver metodología.
Service Providers in Latvia
No listed providers yet for Latvia.
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Jurisdicciones Relacionadas
Otras jurisdicciones en Northern Europe que quizás quieras comparar.
Estonia
Northern EuropeEstonia's pioneering e-Residency programme and unique deferred corporate tax model — where retained profits incur 0% tax — have attracted over 100,000 digital entrepreneurs seeking an EU-registered business environment with minimal bureaucracy.
IRPF
20%
Soc.
0%
Ganan. Capital
20%
Territorial
✗ No
Jersey
Northern EuropeIRPF
20%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
Guernsey
Northern EuropeIRPF
20%
Soc.
0%
Ganan. Capital
0%
Territorial
✗ No
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