Moving to Latvia: taxes, residence and life
How to become tax resident in Latvia: personal, dividend and corporate tax, 8 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In Latvia the top income tax rate is 36%, dividends are taxed at up to 0% and companies pay 20% corporate tax.
How to move and become tax resident
You can become tax resident in Latvia from arrival once you take up residence (Declared place of residence in Latvia, or 183 days in any 12 months). The typical route is EU/EFTA free movement (Swiss citizens: register as self-sufficient): Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required There are 7 open residence programmes in Latvia — see the list below.
Living there
Riga has a warm-summer continental climate with winter highs around -0.3 °C and summer highs around 23 °C.
Key facts
| Top income tax | 36% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 20% |
| Résidence fiscale | dès l'arrivée — Declared place of residence in Latvia, or 183 days in any 12 months |
| Voie de résidence typique | EU/EFTA free movement (Swiss citizens: register as self-sufficient) — Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required |
| Type de climat | warm-summer continental · -0.3° / 23° (Riga) |
| Military service | mandatory — Men 18–27; women voluntary, 11 months · also new citizens |
| Taxed for holding the passport | none — Residence-based taxation; citizens abroad not taxed on foreign income |
| Can you give it up? | allowed — Renunciation by declaration/application once another nationality is held |
| Passport reputation (banks, sanctions) | low risk — Standard KYC; widely accepted by Swiss/international banks |
Residence programmes in Latvia
Active programmes
- EU/EEA/Swiss free movement – registration certificate — freeMovement · 2026-10
- Temporary residence permit – investment in company capital — Investissement CHF 47'000 · 2026-10
Kept under new Immigration Law (15 Sep 2026) but term cut to 2 yrs
- Start-up founder temporary residence permit — entrepreneur · 2026-10
- Remote work (digital nomad) long-stay visa — Revenu / an CHF 47'523 · 2026-10
- Latvian/Livonian descent – repatriation & citizenship registration — ancestry · 2026-10
- Temporary residence permit – employment / EU Blue Card — employment · 2026-10
- Temporary residence permit – family reunification — family · 2026-10
Upcoming · not yet available
Proposed or legislated routes without a confirmed operational application process.
- Temporary residence permit – alternative investment fund (state-established) — Investissement CHF 141'000 · 2026-10
New in law of 15 Sep 2026 but fund not established yet – not available
Plan your residence route
Frequently asked questions
How many days do I need to spend in Latvia to become tax resident?
dès l'arrivée. Declared place of residence in Latvia, or 183 days in any 12 months Worldwide income
How much tax will I pay in Latvia?
In Latvia the top income tax rate is 36%, dividends are taxed at up to 0% and companies pay 20% corporate tax.
Which residence programmes does Latvia offer?
EU/EEA/Swiss free movement – registration certificate; Temporary residence permit – investment in company capital (CHF 47'000); Start-up founder temporary residence permit; Remote work (digital nomad) long-stay visa; Latvian/Livonian descent – repatriation & citizenship registration
What is the usual way to move to Latvia?
EU/EFTA free movement (Swiss citizens: register as self-sufficient). Sufficient resources + comprehensive health insurance; register within ~3 months; clean record not formally required
Compare with nearby countries
Albania · Andorra · Austria · Belarus · Belgium · Bosnia and Herz. · Bulgaria · Croatia · Cyprus · Czechia · Denmark · Estonia
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