Updated: 14 October 2026.
Tax residence determines how income tax rules apply. It differs from citizenship and a residence permit. This article concerns individuals and Latvian rules.
Who is a Latvian tax resident
Under Section 14(2) of the Law on Taxes and Duties, at least one criterion is sufficient:
- The individual’s declared place of residence is in Latvia.
- The individual stays in Latvia for 183 days or more in any 12-month period beginning or ending in the tax year.
- The individual is a Latvian citizen employed abroad by the government of the Republic of Latvia.
The 183-day rule is not limited to a calendar year. A shorter stay does not itself rule out residence under another criterion. Residence start and end dates on arrival or departure are assessed with regard to Section 14(3).
When two countries consider you resident
Check the tax treaty in force between the countries: its applicable provisions take priority under Section 7 of the Law on Taxes and Duties. The usual sequence considers a permanent home, centre of vital interests, habitual abode and nationality; competent authorities resolve the matter if necessary. The exact procedure depends on the treaty.
How status affects income
For a resident, income from Latvia and abroad generally matters. Exemptions and foreign tax credits may apply, depending on income type, country and evidence. Foreign employment income and, for example, capital income may be taxed under different rules.
A non-resident generally pays Latvian personal income tax on Latvian-source income under the applicable rules. This status does not exempt someone from all Latvian taxes and obligations.
How to arrange a status change
Moving, working abroad or declaring a foreign address does not itself replace a tax-status assessment. VID, Latvia’s State Revenue Service, examines actual personal and economic ties with both countries.
To seek non-resident status, submit an application to VID stating the requested date and supporting facts, plus a foreign tax authority’s residence certificate or equivalent document. Substantiate your periods of stay and closer ties with the other country.
VID assesses the documents and available information, then records the appropriate status. The date requested in the application does not guarantee recognition from that day.
Where to check your status in EDS
Residence periods: Darba virsma → Pārskati → Rezidences periodi Latvijā. For registering or updating status, VID specifies: Sarakste ar VID → Rakstīt jaunu vēstuli → category Paziņojums VID. These are the labels in the Latvian EDS interface.
What to prepare before contacting VID
- A travel and residence timeline: dates, countries and supporting documents.
- Details of available homes, family, employment, business and social contributions in both countries.
- An income list by type and country, proof of tax paid and existing residence certificates.
Need help with documents and tax records?
Book a meeting with myACC to discuss your situation and next steps.
Official sources: Law on Taxes and Duties, Sections 7 and 14; VID: determining residence status; VID: Latvian residents abroad.
This is general information. For an individual case, check the treaty in force, income type and circumstances; tax status is assessed individually.