Latvian tax regimes · 2026
Enter the rent and answer a few simple questions. You will get an estimated annual comparison.
For ordinary long-term residential letting in Latvia. More complex situations need an individual calculation.
Estimate for 2026
Start with the basics. You can add details after seeing the result.
A short explanation of registration, expenses, and social contributions.
You notify the SRS of the rental agreement without fully registering economic activity. PIT is 10% of receipts; utilities received in the landlord's account are generally receipts. Real-estate tax for the property is deductible.
You register economic activity. PIT is calculated in the annual return from profit together with other progressively taxed income. Justified expenses may be deducted, but social contributions must also be calculated monthly.
MUN is 25% of turnover and expenses are not deductible. Documented utility payments where the landlord acts only as an intermediary are excluded from turnover. Eligibility must be checked before choosing it.
Helps structure an apartment rental arrangement by defining the term, payments, use rules and the responsibilities of both parties.
Makes it easier to record the condition of the apartment, meter readings, inventory and other key details at handover or return.
Suitable for letting a private house for a defined period with clear terms, responsibilities and use conditions.
Useful for garage rental arrangements where payment terms, duration and maintenance obligations need to be set out clearly.
Designed for renting a garden or land plot with explicit rules on use, upkeep and payment arrangements.
Three straightforward guides to SRS notification, registration, and safer rental agreements.
