Individuals

This section offers user-friendly information on personal income taxes: paid employment income, business income, royalty income, other types of taxable income and it also lists all types of income that are not subject to personal income tax.

For each income type discussed, both personal income tax and National Social Insurance rules are explained providing a comprehensive guide to registration requirements, how to get a tax refund, when to and when not to pay and many practical tips.

Further information on personal taxes in Latvia, as it relates to corporate compliance, is also included in the company tax section. You can access them on:

• National Social Insurance
• Personal income tax

If the site does not answer your question, you are welcome to send it to us though questions, or e-mail them directly to mindlink@lv.pwc.com, or call 7094400.

Last updated: 27.07.2006