Umzug nach Latvia: Steuern, Aufenthalt und Leben
So werden Sie in Latvia steuerlich ansässig: Einkommens-, Dividenden- und Gewinnsteuer, 8 Aufenthaltsprogramme, nötige Tage, Klima, Sicherheit und Wirtschaft – im Vergleich mit 194 Ländern.
Taxes
In Latvia the top income tax rate is 36%, dividends are taxed at up to 0% and companies pay 20% corporate tax.
How to move and become tax resident
You can become tax resident in Latvia from arrival once you take up residence (Declared place of residence in Latvia, or 183 days in any 12 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 8 open residence programmes in Latvia — see the list below.
Living there
Riga has a warm-summer continental climate with winter highs around -0.3 °C and summer highs around 23 °C. The economy grew +1% in 2025; the IMF forecasts 2% for 2026. Its passport opens about 159 countries without a visa in advance. Security: NATO frontline; stray Ukrainian drone hit Rēzekne May 2026.
Key facts
| Höchste Einkommenssteuer | 36% |
|---|---|
| Dividendensteuer | 0% |
| Gewinnsteuer | 20% |
| Steuerliche Ansässigkeit | ab Zuzug — Declared place of residence in Latvia, or 183 days in any 12 months |
| Typischer Aufenthaltsweg | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Pass | visumfrei oder Visum bei Ankunft in 159 Länder |
| Economic growth | +1% (2025), forecast 2% (2026) |
| Klimatyp | warm-summer continental · -0.3° / 23° (Riga) |
| Krieg & Konflikte | tension — NATO frontline; stray Ukrainian drone hit Rēzekne May 2026 |
| Alle Naturgefahren | 2.7/10 |
| Bankensicherheit | 7/10 · A- |
| Eigentumsschutz | 7/10 |
| Warme Wohnungen im Winter | 9/10 |
Aufenthaltsprogramme in Latvia
- EU/EEA/Swiss free movement – registration certificate — freeMovement · open · 2026-10
- Temporary residence permit – investment in company capital — Investition CHF 47'000 · open · 2026-10
- Temporary residence permit – alternative investment fund (state-established) — Investition CHF 141'000 · changing · 2026-10
- Start-up founder temporary residence permit — entrepreneur · open · 2026-10
- Remote work (digital nomad) long-stay visa — Einkommen / Jahr CHF 47'523 · open · 2026-10
- Latvian/Livonian descent – repatriation & citizenship registration — ancestry · open · 2026-10
- Temporary residence permit – employment / EU Blue Card — employment · open · 2026-10
- Temporary residence permit – family reunification — family · open · 2026-10
Passende Ratgeber (Englisch)
Frequently asked questions
How many days do I need to spend in Latvia to become tax resident?
ab Zuzug. Declared place of residence in Latvia, or 183 days in any 12 months Worldwide income
How much tax will I pay in Latvia?
In Latvia the top income tax rate is 36%, dividends are taxed at up to 0% and companies pay 20% corporate tax.
Which residence programmes does Latvia offer?
EU/EEA/Swiss free movement – registration certificate; Temporary residence permit – investment in company capital (CHF 47'000); Temporary residence permit – alternative investment fund (state-established) (CHF 141'000); Start-up founder temporary residence permit; Remote work (digital nomad) long-stay visa
What is the usual way to move to Latvia?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
Nur allgemeine Information – keine Steuer-, Rechts-, Migrations-, Anlage- oder Finanzberatung und kein Mandatsverhältnis. Zahlen sind vereinfacht, unverbindlich und können veraltet sein. Prüfen Sie vor jeder Entscheidung bei der zuständigen Behörde und einer zugelassenen Fachperson im betreffenden Land. Partnerlinks sind gekennzeichnet und können uns eine Vergütung einbringen.