Le ministère des Finances élaborera la politique fiscale et douanière de l'État et élaborera des recommandations à l'intention des institutions responsables de l'administration des impôts et des douanes sur la mise en œuvre d'activités de politique fiscale et douanière.
Le système des taxes et redevances en Lettonie comprend:
- Les taxes d'Etat, dont l'objet et le taux seront fixés par la Saeima;
- fixez les taux qui seront appliqués conformément à la loi sur les "taxes et tarifs" (LV), à d'autres lois et aux règlements spécifiques du Cabinet des ministres;
- les taxes des administrations locales, qui seront appliquées conformément à la loi "Impôts et tarifs" (LV) et aux réglementations contraignantes édictées par le conseil des autorités locales;
- Taxes directement applicables et autres paiements obligatoires établis dans les dispositions réglementaires de l'Union européenne.
2) split payment – until March 31, May 15, August 15, and November 15.
Solidarity tax
Taxpayers
Taxpayers are employees, employer and self-employed persons.
Tax object
A taxable object is income, which exceeds a maximum amount of the object of the State social insurance mandatory contributions.
From 1 January 2018 until 31 December 2018.
Taxable object is income above 55 000 euro per year.
As from 1 January 2019.
Taxable object is income above 62 800 euro per year.
Taux de taxe
Until 31 December 2018.
Tax rate is the same as the State social insurance mandatory contributions’s rate. If an employee has been insured for all types of social insurance than rate is 35,09% (11% tax rate for employee and 24,09% tax rate for employer). Tax rate differs for those taxpayers who are insured not for all types of social insurance (self-employed persons, pensioner etc. persons).
As from 1 January 2019.
Tax rate is 25,50%.
Taxation period
Calendar year for which maximum amount of the object of the State social insurance mandatory contributions is laid down in accordance with the Law On State Social Insurance.
Calculation of the tax and transferring
The State Social Insurance Agency calculates the tax once a month.
Tax is divided and transferred into following budget:
From 1 January 2018 until 31 December 2018.
- 1 percentage point into the State basic budget for healthcare financing;
- 6 percentage points into the taxpayer the State funded pension scheme account;
- 4 percentage points into the tax payers private pension account (taxpayer is a member of the State funded pension scheme) or 10 percentage points into the tax payers private pension account (taxpayer is not a member of the State funded pension scheme);
- 10,5 percentage points into the Personal Income Tax account;
- remaining amount of the tax into the State pension special budget.
As from 1 January 2019.
- 1 percentage point into the State basic budget for healthcare financing;
- 14 percentage points into the State pension special budget, by registering into personal account of taxpayer in accordance with the Law On State Pensions.
- 10,5 percentage points into the Personal Income Tax account.
Indirect taxes
Value Added Tax
Shall be paid by legal entities and natural persons. Standard tax rate is 21%, reduced tax rate – 12%. On 1 January 2013 new Value Added Tax Law has entered into force. Value Added Tax Law replaces the Law On Value Added Tax, which was into force from 1995 till 2012.
Taxe spéciale
Shall be applied to oil products, natural gas, alcoholic drinks, beer, tobacco products, coffee and non-alcoholic drinks (except natural juices and mineral water).
Electricity Tax
Shall be paid by persons supplying electricity to the end-users and self-governing producers. Tax rate shall be set in lats per megawatt-hour.
Vehicle Operating Tax
Shall be paid by legal entities and natural persons who own, possess or hold a vehicle, which is registered or is going to be registered in Latvia, or whose owned, possessed or held vehicle is given transit number plates or person who has declared in Latvia and use car which has registered outside of Latvia.
Company Car Tax
Shall be paid by merchant, foreign merchant branch and farm which own or hold passenger vehicle or truck with the total weight up to 3000 kg and which have more than three seats (included driver seat) and which is used also for personal needs of employees and/or proprietaries.
Droits de douane
Shall be paid by natural persons and legal entities when importing goods into the EU.
Autres taxes
Natural Resources Tax
Shall be paid by legal entities and natural persons if extracting natural resources, distributing or importing environmentally unfriendly goods or which are allowed to perform such activities.
On Lotteries and Gambling Fee and Tax
Gambling tax object
Gambling equipment and revenue from organisation of games.
Gambling tax rates
- roulette (a cylindrical game) – for each gambling table attached to the rotating device of roulette (for each current calendar year) – EUR 23,400 (as of January 1, 2018);
- card and dice games – for each table (for each current calendar year) – EUR 23,400 (as of January 1, 2018);
- video games and mechanical machines – for each gambling place of each machine (for each current calendar year) – EUR 4,164 (as of January 1, 2018);
- for a game of chance via the telephone – 15 per cent of the revenue from organisation of this game;
- for a totalisator and betting – 15 per cent of the revenue from organisation of this game;
- for a bingo game – 10 per cent of the revenue from organisation of this game;
- if gambling is organised via telecommunications, irrespective of the type of game – 10 per cent of the revenue from organisation of this game.
Lottery tax object
Revenue from the sale of tickets adjusted depending on the size of prize fund and the type of lottery.
Lottery tax rates
- lottery – 10 per cent (from sale of lottery tickets);
- moment lottery – 10 per cent (from sale of moment lottery tickets).
Gambling fee
The gambling fee shall be paid for issuing or re-registration of a gambling licence for organisation of gambling on gaming machines, bingo, roulette (cylindrical games), card games, dice games, totalisator, betting and games of chance via the telephone, as well as for issuing or re-registration of a gambling premises licence.
The gambling fee for organisation of gambling
- for issuing of a gambling licence for organisation (including issuing of a gambling licence if gambling is also organised via electronic communications services) – EUR 427,000, for re-registration of this gambling licence – EUR 37,000;
- for issuing of a gambling licence if gambling is only organised via electronic communications services (interactive gambling) – EUR 200,000, for re-registration of this gambling licence – EUR 37,000;
- for issuing or re-registration of a gambling premises licence which gives the right to organise gambling on specific gambling premises (in a casino, a gambling room, a bingo room, or a place where totalisator or bets stakes are accepted), is:
- for a casino – EUR 30,000;
- for a gambling room or a bingo room – EUR 4,500;
- for a place where totalisator or bets stakes are accepted – EUR 2,000.
Gambling fee rates for the provision of gambling services as of 1 January 2018
- for issuing of a licence for providing gambling services, if during the provision of gambling services during the year more than 25 gambling devices will be used (including card games, dice games and roulettes (cylindrical games) tables, lototrons) – EUR 400,000, for reregistration for issuing of such a licence for providing gambling services – EUR 400,000;
- for issuing of a licence for providing gambling services, if during the provision of gambling services during the year 25 or less gambling devices will be used – EUR 120,000, for reregistration for issuing of such a licence for providing gambling services – EUR 120,000.*
* special procedure has to be complied with, in case number of gambling devices changes.
Lottery fee tarifs
For issuing of a special permit (licence):
- for national lotteries – for each calendar year – EUR 14,230;
- for local lotteries – for each calendar year – EUR 720;
- for national moment lotteries – for each lottery – EUR 1,000;
- for local moment lotteries – for each lottery – EUR 720;
- for local one-off lotteries – for each lottery – EUR 35;
State fee for issuing of a new series of moment lottery tickets (starting from the second series):
- for a national moment lottery – EUR 720;
- for a local moment lottery – EUR 720.
More information on gambling and lotteries industry:
Legislation
- Law “On Lotteries and Gambling Fee and Tax”
- Regulations of the Cabinet of Ministers, dated of 6 January 2015, No 3 “Regulations on Model Forms of Lotteries and Gambling Tax Reports and Procedure for the Submission of Lotteries and Gambling Tax Returns”