Latvia dabas resursu nodoklis (DRN)

Latvia: natural resources tax (DRN) quarterly declaration due by the 20th

Next: 20 October 2026then 20 January 2027, 20 April 2027

Any company liable for DRN, e.g. those placing packaged goods, batteries, tyres, or other DRN-taxable products on the Latvian market, or extracting natural resources/emitting pollutants above the exempt thresholds — commonly retail, e-commerce, manufacturing and hospitality businesses.