Latvia

Individual - Residence

Last reviewed - 10 January 2020

Persons satisfying one of the following conditions may be considered tax residents in Latvia according to the national laws:

  • Individuals having their registered (declared) place of residence in Latvia.
  • Individuals present in Latvia for 183 days or more during any 12-month period.
  • Latvian citizens employed abroad by an employer registered in the Republic of Latvia.