Latvia

Cross Border in Latvia

Hub skill for crossing the Latvian border in tax year 2026. Covers tax residence for individuals (declared home, or 183 days in any 12-month period, Law On Taxes and Fees section 14) and companies (incorporated under Latvian law); permanent establishment, including services over 30 days in any 6 months; Latvian-source income of non-residents; corporate income tax withholding on payments to non-residents (20% on management and consulting fees, 3% on real estate sales, 5% on real estate rent, 20% on all payments to low-tax or no-tax jurisdictions); treaty relief and the non-resident's net-basis refund report; foreign tax credit; the exit charge when assets leave Latvian taxing rights.