VAT calculator
In Latvia possible VAT rates are 21%, 12%, 5% and 0%.
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Explanations for the Value Added Tax Calculator
VAT rates: The standard VAT rate in Latvia is 21%, but a reduced VAT rate applies to certain groups of goods and services.
21%:
- for the supply of goods and provision of services,
- for the import of goods,
- for the purchase of goods and receipt of services within the EU territory,
- for the acquisition of new vehicles within the EU territory (from 01.01.2025),
- and others.
12%:
- for medicines and medical devices,
- for baby products,
- for the supply of wood fuel and thermal energy to residents,
- for passenger transport services within the country,
- for accommodation services in tourist facilities,
- for fresh fruits, berries, and vegetables (from 01.01.2024),
- and others.
5%:
- for fresh fruits, berries, and vegetables (until 31.12.2023),
- for books, brochures, and booklets,
- for newspapers, magazines, and periodicals,
- and others.
0%:
- for the export of goods,
- and others.
The VAT payer registration threshold is €50,000. Starting from 2025, the calculation of the threshold must include not only VAT-taxable transactions but also several VAT-exempt transactions (e.g., real estate transactions, financial and insurance services, etc.) within a calendar year.
From July 1, 2025, small entrepreneurs and self-employed individuals who meet certain criteria will have the voluntary option to apply and use a special regime for registration in the VAT payer register of the State Revenue Service.
VAT will only need to be paid on received services or purchased goods, not on earned income.
More detailed information can be found in the VAT law and on the State Revenue Service's website.