Latvia VAT (PVN) calculator 2026

Add VAT to a net amount or remove it from a gross amount. Latvia applies a standard rate of 21%, a reduced rate of 12% (medicines, transport, accommodation, some food) and 5% (books, press).

Net€100.00

VAT (21 %)€21.00

Gross€121.00

Dataset last reviewed 2026-07-18 · tax year 2026 · 15 documented values⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

How this is calculated

Choose whether to add VAT (PVN -- pievienotas vertibas nodoklis) to a net amount or strip it from a VAT-inclusive price.
To add VAT at the standard 21% rate: multiply the net amount by 1.21. To remove VAT: divide the gross amount by 1.21. Apply the same logic for reduced rates (divide or multiply by 1.12 or 1.05).
Select the applicable Latvian rate: 21% standard; 12% reduced (medicines, passenger transport, accommodation, certain food products); 5% super-reduced (books, press, educational materials). Confirm current rate schedules with VID.

FAQ

What are Latvia's VAT rates in 2026?

Latvia applies three VAT (PVN) rates. The standard rate is 21%, applicable to most goods and services. A 12% reduced rate covers medicines, domestic passenger transport, accommodation services, and certain food products. A 5% rate applies to books, newspapers, magazines, and educational materials. Confirm exact classifications with VID (vid.gov.lv) before filing.

When must a business register for VAT in Latvia?

A business or self-employed person must register for VAT once taxable turnover in any 12-month period exceeds the statutory threshold. Voluntary registration before reaching the threshold is also permitted. Check the current registration threshold and rules with VID, as these can be adjusted.

Is VAT registration required for EU cross-border digital services?

Latvian businesses supplying digital services to consumers in other EU member states may need to register for the OSS (One-Stop Shop) scheme rather than -- or in addition to -- domestic VAT registration. The rules depend on turnover across all EU states combined. Consult VID or a tax adviser for cross-border obligations.

Sources and verification

Dataset last reviewed 2026-07-18 · tax year 2026 · 15 documented values

Rates and thresholds use official primary sources where available, reputable secondary sources when primary access is unavailable, and clearly labelled derived formulas. Each value retains its verification status.

8 sources

Latvia Ministry of Finance — IIN 25.5% up to EUR 20,004/year (2026)
VID (State Revenue Service) — Fixed non-taxable minimum EUR 550/month (2026, income-independent)
likumi.lv (social insurance law art. 18) — Employee VSAOI 10.50% of gross
VID (State Revenue Service) — VID - Mandatory state social insurance contributions (VSAOI): employer 23,59%, employee 10,50%
VID (State Revenue Service) — VID - Self-employed persons / individual entrepreneurs: mandatory state social insurance contributions 31,07% (standard); 10% of income when monthly income is under EUR 700
LV Portals / Latvijas Vestnesis (official gazette publisher) — LV Portals (Latvijas Vestnesis) - self-employed with low monthly income pay 10% VSAOI contributions from actual income instead of the 31.07% standard rate
likumi.lv (VAT law art. 41) — VAT (PVN) standard rate 21%
European Commission - Your Europe — Your Europe (European Commission) - VAT rules and rates: Latvia standard 21%, reduced 5% / 12%

⚠️ Informational estimate, not tax advice. Payroll software may differ in edge cases. Verify with a professional.

Latvia tax guides

Embed this calculator

Free to embed on your own website. The paycalceu.com credit is already inside the widget; keeping the link below is appreciated.

Fit height to content

The snippet includes a small script, so the widget never shows an inner scrollbar.

Appearance

Font

Match my site colours

<iframe data-paycalceu src="https://paycalceu.com/embed/latvia/vat-calculator?theme=dark" width="100%" height="560" style="border:0;max-width:640px" loading="lazy" title="Latvia VAT (PVN) calculator 2026"></iframe>
<script>
window.addEventListener('message', function (e) {
  if (e.origin !== 'https://paycalceu.com') return;
  var d = e.data;
  if (!d || d.type !== 'paycalceu:height' || !d.height) return;
  var f = document.querySelectorAll('iframe[data-paycalceu]');
  for (var i = 0; i < f.length; i++)
    if (f[i].contentWindow === e.source) f[i].style.height = Math.ceil(d.height) + 'px';
});
</script>
<p><a href="https://paycalceu.com/latvia/vat-calculator?utm_source=embed">Latvia VAT (PVN) calculator 2026 — paycalceu.com</a></p>