Latvia micro-enterprise tax (MUN)

Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th

Corrected 2026-09-08: SIAs (limited liability companies) cannot hold micro-enterprise taxpayer status. Since MUN eligibility narrowed with effect from 2021, only individually-registered taxpayers qualify (Mikrouzņēmumu nodokļa likums, 1. panta 3. punkts); a transitional exception let SIAs that already had MUN status keep it through 2021, but Pārejas noteikumu 36. punkts ended even that on 2022-01-01. This entry previously stated SIAs were included — that was wrong.

Prochaine échéance : 15 janvier 2027puis 15 avril 2027, 15 juillet 2027

Latvia individual merchants (individuālie komersanti), individual enterprises, farm/fishing enterprises and other natural persons registered with VID as performing business activity (Mikrouzņēmumu nodokļa likums, 1. panta 3. punkts), who have opted into the MUN regime and remain within its turnover and other eligibility limits. SIAs (limited liability companies) can NOT hold micro-enterprise taxpayer status — that route closed for good on 2022-01-01 (Pārejas noteikumu 36. punkts) — so this entry is never relevant to an SIA, only to sole-trader-type registrations.

Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals

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.

Latvian sole traders/self-employed individuals providing services exclusively to consumers, with no employees and turnover ≤ €25,000/year.