Latvia Personal Income Tax
Asked about Latvia personal income tax (iedzīvotāju ienākuma nodoklis, IIN) for employees, self-employed / economic-activity individuals, pensioners, or capital-income recipients.
What this covers — Latvia, 2025
- Required Inputs and Refusal Catalogue
- Transaction Pattern Library
- Worked Examples
- Tier 1 Rules (When Data Is Clear)
- Tier 2 Catalogue (Reviewer Judgement Required)
- Excel Working Paper Template
- Bank Statement Reading Guide
- Onboarding Fallback
This is a research-grade draft — figures aren't shown as fact until a licensed accountant signs it off. The full, packaged rules load through the connector.
Use these rules in your AI
Connect once and your AI follows Latvia Personal Income Tax automatically — it stays current when a rate changes, and hands you to a licensed accountant when you need one. A copied file goes stale the day the law moves.
Using Claude Code, Cursor or Codex? Install these rules in one command:
Want a licensed accountant to check your AI-generated return?
Get reviewedThe open, research-grade drafts are on GitHub. The accountant-verified version is delivered through the connector.
Are you a Latvia accountant? Verify these rules and put your name on them.
These rules are research-verified. They need a licensed practitioner for Latvia to confirm them and become their named verifier. Reviewing reference rules — not signing returns.
Apply to verify Latvia →Depends on
About
Use this skill whenever asked about Latvia personal income tax (iedzīvotāju ienākuma nodoklis, IIN) for employees, self-employed / economic-activity individuals, pensioners, or capital-income recipients. Trigger on phrases like "how much income tax do I pay in Latvia", "Latvia PIT rate", "gada ienākumu deklarācija", "annual income declaration", "non-taxable minimum", "neapliekamais minimums", "VSAOI", "social contributions Latvia", "solidarity tax", "solidaritātes nodoklis", "micro-enterprise tax", "mikrouzņēmuma nodoklis", "MET", "economic activity registration", "capital gains Latvia", "dividend tax Latvia", "self-employed Latvia tax", "EDS", or any question about filing or computing Latvian personal income tax. Also trigger when preparing or reviewing a Latvian annual income declaration (form GID), a capital-gains return (GD/GDz), or a monthly payroll computation, computing the fixed non-taxable minimum and allowances, or advising on VSAOI / solidarity tax interaction. This skill covers the 25.5% / 33% progressive PIT, the +3% high-income surtax, the fixed non-taxable minimum and allowances, VSAOI rates and bases, the solidarity tax, the micro-enterprise tax regime, capital-income tax, penalties, and the interaction with VAT and social insurance. ALWAYS read this skill before touching any Latvian income tax work.
The full rule
The complete, step-by-step rules for Latvia Personal Income Tax — the research-grade draft — load directly into your AI agent through the OpenAccountants connector. Connect once and your agent applies these rules automatically, with dependency resolution, conservative defaults, and a handoff to a licensed accountant when you need one.
More Latvia tax skills
Other Latvia computations in the OpenAccountants library.