Latvia UIN (corporate income tax)

Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed

Next: 20 September 2026then 20 October 2026, 20 November 2026

Any Latvia-registered company under the general CIT regime (SIA, AS) that distributes dividends, covers non-business expenses, or has another UIN-taxable event in a given calendar month. Companies that fully reinvest profit and have no such events have no monthly filing obligation.