Latvia · tax residency · 2026
How many days make you tax resident in Latvia?
183 days 183 days or more in any 12-month period that begins or ends in the taxation year makes you tax resident in Latvia — but the day count is only the test people know about.
Next step
How we know
Figures are as Valsts ieņēmumu dienests (State Revenue Service) — statute published by Latvijas Vēstnesis publishes them at likumi.lv, checked 18 August 2026.
- Day threshold
- 183 days 183 days or more in any 12-month period that begins or ends in the taxation year
- Tax year
- 1 January – 31 December
- Other tests
- Section 14 of the law 'Par nodokļiem un nodevām' (On Taxes and Fees) makes a natural person a resident if any of the following applies: their declared place of residence (deklarētā dzīvesvieta) is in the Republic of Latvia; they stay in Latvia for 183 days or more in any 12-month period beginning or ending in the taxation year; or they are a Latvian citizen employed abroad by the government of the Republic of Latvia. Section 14(3) adds timing rules: a person not treated as resident in the pre-taxation year is treated as resident from the date they first arrived in Latvia, and a person who will not be resident in the post-taxation year is not treated as resident after the date they left Latvia if from then on they have closer ties to a foreign country (property or family abroad, or social insurance contributions abroad).
- Worldwide income
- Yes — residents are taxed on worldwide income
- Special regimes
- None identified in this run.
- Authority
- Valsts ieņēmumu dienests (State Revenue Service) — statute published by Latvijas Vēstnesis
- Official page
- likumi.lv
- Checked
- 18 August 2026
Sources are listed further down the page.
How the counting works
Cited source is likumi.lv, the official consolidated-legislation portal of Latvijas Vēstnesis (the state's official publisher), because the State Revenue Service's own residence page could not be located without a working search tool. Section 14(5) states that non-residents pay Latvian tax on income earned in Latvia, its territorial waters and airspace, which is the basis for treating residents as taxed on worldwide income; no separate worldwide-income article was retrieved. No part-day counting convention is stated in section 14. The calendar tax year is not stated in this section.
Why the day count is the part you can control
Ties, homes and intentions are argued after the fact; days are a record. That is why the first thing an adviser asks for is a list of the days you were in the country — and why reconstructing it from boarding passes and photos a year later is a bad afternoon. Log each stay as it happens and the tally is simply there, with the dates that produced it. If you are moving to Latvia to work remotely, the Latvia digital nomad visa page covers the permission side.
Sources
- likumi.lv — official source, checked 2026-08-18
Questions people ask about Latvia tax residency
How many days can you spend in Latvia before becoming tax resident?
183 days 183 days or more in any 12-month period that begins or ends in the taxation year makes you tax resident in Latvia, and residents are taxed on worldwide income. Days are not the only route in: Section 14 of the law 'Par nodokļiem un nodevām' (On Taxes and Fees) makes a natural person a resident if any of the following applies: their declared place of residence (deklarētā dzīvesvieta) is in the Republic of Latvia; they stay in Latvia for 183 days or more in any 12-month period beginning or ending in the taxation year; or they are a Latvian citizen employed abroad by the government of the Republic of Latvia. Section 14(3) adds timing rules: a person not treated as resident in the pre-taxation year is treated as resident from the date they first arrived in Latvia, and a person who will not be resident in the post-taxation year is not treated as resident after the date they left Latvia if from then on they have closer ties to a foreign country (property or family abroad, or social insurance contributions abroad). Checked 18 August 2026 against likumi.lv.
When is Latvia's tax year?
1 January – 31 December. Day counts are measured against that year unless the rule names a different period — here, 183 days or more in any 12-month period that begins or ends in the taxation year.
Are residents of Latvia taxed on worldwide income?
Yes — once you are tax resident in Latvia, worldwide income falls in scope, subject to double-tax treaties. None identified in this run.
Is there a special tax regime for people moving to Latvia?
None identified in this run. Conditions and time limits apply; the official page below is the place to check them.
How does Stretch count tax days for Latvia?
Every stay you log feeds the tally: Stretch counts the days you were present against the 183-day threshold in the right window, so "how long was I actually there?" is answered before your accountant asks. Tax-day tallies are part of Stretch+; the day counter and the alerts are free forever.
Tax days elsewhere
- United States 183d
- Canada 183d
- Mexico tests
- Brazil 183d
- Costa Rica 183d
- Panama 183d
- Guatemala 183d
- Dominican Republic 182d
- All countries →
Latvia, the rest of it
Stretch is a tracker, not legal advice, and this is not tax advice. Visa and tax rules change and are applied by the authority, not by an app — every figure here shows its source and the date we checked it. Checked 2026-08-18; confirm on the official page before you apply or file.