Latvia Corporate Income Tax Calculator

Estimate taxable profit, corporate income tax, and profit after tax for Latvia with an adjustable rate.

Reference rate20%
Country calculators

Published country models are starting points. Credits, local taxes, sector rules and loss eligibility may change your result.

Reference data: 2026

Distribution: a budget includes company tax; a net dividend excludes it and is grossed up using rate ÷ (100 − rate). Profit deductions do not reduce a dividend tax. Withholding is excluded. Latvia: the optional 15% company-tax regime is for eligible companies whose shareholders are individuals. Its separate 6% shareholder income tax is not included.

Select the rate applicable to the company type or sector, or adjust it manually.

Enter permitted loss deductions after local limits. Signed adjustments reconcile accounting profit with taxable income.

Estimated corporate income tax
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Accounting profit—
Adjusted profit—
Profit after tax—
Tax / positive accounting profit—

Tax is rounded half up to the currency minor unit. Accounting losses remain negative.

Latvia tax data

The record contains a published rate, band, regional rule, or other model that can be used as a starting point.

Data statusModelled
Tax typeCorporate income tax

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