Latvia Tax Optimization
Legal tax planning in Latvia for tax year 2026, for self-employed people and small companies. Covers the distributed-profits corporate income tax (0% on retained profit, 20% of the distribution divided by 0.8), the optional 15% rate with a 0.85 divisor plus 6% personal income tax for companies owned only by individuals, micro-enterprise tax at 25% of turnover and who may choose it, the self-employed (FIK) versus company (SIA) choice with 25.5% and 33% personal income tax and 31.07% social contributions, personal reliefs, and the deemed-distribution red lines.
Not yet approved
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