Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 June
Every year in June, due by the 1st. · The filing window opens 1 March of the same year; the deadline shown (1 June) is the mandatory filing date. Any additional tax due must be paid by 23 June.
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What changes
Latvian residents required to file a mandatory annual income declaration (gada ienākumu deklarācija) — including anyone with income from saimnieciskā darbība (self-employed/business activity) — must submit it for the previous calendar year between 1 March and 1 June, and pay any additional personal income tax (IIN) due by 23 June.
Who is affected
Latvian self-employed individuals/sole traders (e.g. an outsourced accountant working for themselves) and anyone else the Law On Personal Income Tax requires to file a mandatory annual declaration. For a self-employed person this is a separate, additional filing on top of their quarterly VSAOI/IIN reports.
Sizes: micro · Sectors: All sectors
What to do
Prepare your income and expense summary for the previous calendar year and file the gada ienākumu deklarācija via VID EDS between 1 March and 1 June. Pay any additional IIN due by 23 June of the same year.
Next occurrences
Penalty
Late-filing/late-payment penalties under the Law On Personal Income Tax and the Law On Taxes and Duties (nokavējuma nauda of 0.05% per day on unpaid tax); exact late-filing fine amount not confirmed from a source fetched this session.
Sources
- likumi.lv – Par iedzīvotāju ienākuma nodokli (19. pants, gada ienākumu deklarācija) (likumi.lv)
- Valsts ieņēmumu dienests – Gada ienākumu deklarācija (www.vid.gov.lv)
Last verified 8 September 2026. Informational only, not legal advice.