Assessment of the implementation of the National Tax Policy Guidelines 2018-2021 (ex-post) (LV)

World Bank (WB) Report: Latvia Tax Review

Excise duty

Personal income tax

Value added tax

Enterprise income tax

Financial stability fee


Assessment of tax expenditure for 2019 (in Latvian)

Assessment of tax expenditure for 2018

Audit report of the State Audit Office "Tax rebates – invisible budget expenditure” (in Latvian)

Informative report "Evaluation of existing tax incentives” (in Latvian)

Annex 1
Annex 2


Tax regulation in free ports and special economic zones