Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals
68 dni od dzisiaj
Uwaga do daty: 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.
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Co się zmienia
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.).
Kogo dotyczy
Latvian sole traders/self-employed individuals providing services exclusively to consumers, with no employees and turnover ≤ €25,000/year.
Wielkości: mikro · Sektory: Usługi profesjonalne
Co zrobić
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.
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.
Najbliższy termin: 15 stycznia 2027potem 15 kwietnia 2027, 15 lipca 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.