Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals
Hinweis zum Datum: PROPOSED, not adopted: this Mikrouzņēmumu nodokļa likums amendment has only conceptual support from the Saeima Budget and Finance (Tax) Committee as of research date (2026-09-07) and still needs 3 plenary readings. The planned application date is 2027-01-01, but this is not yet law and could change or fail.
Was sich ändert
A draft amendment would let self-employed individuals who provide services only to other natural persons (no employees, turnover ≤ €25,000/year, not already a general micro-enterprise taxpayer) pay a simplified 10% tax, well below the current 25% general micro-enterprise tax rate, cutting red tape for very small service providers (tutors, hairdressers, personal trainers, etc.).
Wer betroffen ist
Latvian sole traders/self-employed individuals providing services exclusively to consumers, with no employees and turnover ≤ €25,000/year.
Größen: kleinst · Branchen: Freiberufliche Dienstleistungen
Was zu tun ist
If you fit this profile, track the bill's remaining Saeima readings before assuming the 10% rate applies. Continue paying under existing rules (25% micro-enterprise tax or standard personal income tax/social contributions) until the amendment is adopted and published in Latvijas Vēstnesis.
Quellen
- Saeima – Mazāk birokrātijas neliela apgrozījuma pakalpojumu sniedzējiem: komisija konceptuāli atbalsta izmaiņas Mikrouzņēmumu nodokļa likumā (www.saeima.lv)
- likumi.lv – Mikrouzņēmumu nodokļa likums (consolidated text, current 25% rate) (likumi.lv)
Zuletzt geprüft am 7. September 2026. Nur zur Information, keine Rechtsberatung.