Moving to Latvia: taxes, residence and life
How to become tax resident in Latvia: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
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.
Key facts
| Top income tax | 36% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 20% |
| اقامت مالیاتی | از ورود — Declared place of residence in Latvia, or 183 days in any 12 months |
| مسیر شما | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| نوع اقلیم | warm-summer continental · -0.3° / 23° (Riga) |
Residence programmes in Latvia
- EU/EEA/Swiss free movement – registration certificate — freeMovement · open · 2026-10
- Temporary residence permit – investment in company capital — سرمایهگذاری CHF 47'000 · open · 2026-10
- Temporary residence permit – alternative investment fund (state-established) — سرمایهگذاری CHF 141'000 · changing · 2026-10
- Start-up founder temporary residence permit — entrepreneur · open · 2026-10
- Remote work (digital nomad) long-stay visa — درآمد / سال 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
Plan your residence route
Frequently asked questions
How many days do I need to spend in Latvia to become tax resident?
از ورود. 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
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