Latvia VAT Rate (2026)
Latvia applies a standard VAT rate of 21%. Reduced rates of 12% (medicines, medical devices, books, hotel accommodation) and 5% (certain foodstuffs, baby products) apply to essential goods and services.
Latvia VAT rates — full breakdown
| Rate | Type | Applies to |
|---|---|---|
| 21% | Standard | All goods and services not covered by a lower rate — electronics, clothing, alcohol, tobacco, cosmetics, most services |
| 12% | Reduced | Food products for infants; pharmaceutical products; medical products for disabled persons; domestic passenger transport; books (excluding e-books); newspaper and periodicals; hotel accommodation; district heating |
| 5% | Reduced | A range of locally produced vegetables and fruit |
| 0% | Zero | Intra-community and international transport |
Latvia standard VAT rate history
| Period | Standard rate |
|---|---|
| 1 May 1995 – 1 Jan 2009 | 18% |
| 1 Jan 2009 – 1 Jan 2011 | 21% |
| 1 Jan 2011 – 1 Jul 2012 | 22% |
| 1 Jul 2012 – present | 21% |
Reduced rate categories in detail
12% reduced rate
The 12% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
5% reduced rate
The 5% reduced rate applies to selected essential goods and services. Use the EU VAT Calculator to calculate VAT at the correct rate for your transaction.
Import VAT rate for Latvia
Latvia applies its standard 21% VAT rate to imports. Import VAT is calculated on the CIF value (goods value + shipping + insurance) plus any applicable customs duty — not just the goods value alone. VAT-registered businesses importing for business use can reclaim import VAT as input tax on their next VAT return.
For goods qualifying for reduced rates on domestic supply (such as food, books, or medicines), the same reduced rate applies on import. The €150 customs duty threshold exempts small consignments from duty but not from import VAT — import VAT applies to all consignments regardless of value.
→ Calculate import VAT into Latvia
Tourist VAT refund in Latvia
Non-EU residents shopping in Latvia can claim a VAT refund on goods taken out of the EU, provided purchases meet the minimum threshold and a tax-free form is obtained at the time of purchase. The goods must be unused and exported within 3 months.
→ Calculate your Latvia VAT refund
Key facts
- Registration threshold: €40,000 annual turnover
- Standard rate: 21%
- Reduced rates: 12%, 5%, 0%
- Tax authority: Valsts ieņēmumu dienests (VID)
- Currency: EUR
FAQ
What is the VAT rate in Latvia?
The standard VAT rate in Latvia is 21%.
Reduced rates of 12% and 5% and 0% apply to essential goods and services.
What is the import VAT rate for Latvia?
Import VAT into Latvia is charged at the standard 21% rate, applied to the CIF value plus customs duty. VAT-registered businesses can reclaim import VAT as input tax. Use the Import VAT Calculator for a full breakdown.
How do I validate a Latvia VAT number?
Latvia VAT numbers can be validated through the EU VIES system. Use the VAT Number Checker to verify any EU VAT registration number instantly.
← Back to EU VAT Rates hub | Reduced rates by category | Import VAT rates