Latvia micro-enterprise tax (MUN)

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.