Skip to content

Latvia · DNV · Taxes

Taxes on the Latvia DNV

Partially verified Last verified June 15, 2026 Reviewed by Henry van de Vorming

Tax is the part of a move people underestimate most. Here's how Latvia treats a DNV holder's income — when you become a tax resident, what happens to foreign earnings, and the official basis for each. It's information, not tax advice.

The tax position

Treatment
Special tax regime
Named regime
Optional 15% PIT for OECD digital-nomad-visa holders
Tax-residency trigger
183 days
Income threshold
€4,213/mo

How it works

Holders may not earn from Latvian sources. Citizens/residents of OECD states holding the DNV may opt for a flat 15% personal income tax for 365 days from becoming a Latvian tax resident (PIT-law amendments adopted 28 June 2023). Tax residency generally at 183 days. (Tax detail per KPMG, not PMLP.)

When you become a tax resident

The usual trigger is time: spend more than 183 days in Latvia in the relevant period and you're generally treated as a tax resident. But a day-count is rarely the whole story — having a permanent home available to you, or your family and centre of life in Latvia, can make you resident sooner. Once resident, the treatment above applies to your income.

If you stay tax-resident somewhere else too, a double-taxation treaty between Latvia and that country usually decides which one taxes a given slice of income — another reason to get personal advice before you move money or change residency.

Latvia tax & the DNV: FAQ

Latvia tax & the DNV: FAQ

When do I become a tax resident in Latvia?

As a rule of thumb, spending more than 183 days in Latvia in the relevant period makes you a tax resident — though residency can also be triggered earlier by having a permanent home or your centre of life there. The exact test is in the notes above.

Is my foreign income taxed in Latvia?

Latvia offers a special tax regime (Optional 15% PIT for OECD digital-nomad-visa holders) — see the conditions and rate above to check whether you qualify.

Does the DNV come with a tax break?

Effectively yes — latvia offers a special tax regime (Optional 15% PIT for OECD digital-nomad-visa holders) — see the conditions and rate above to check whether you qualify. A double-tax treaty between Latvia and your home country may further affect the result.

Sources