# How many days make you tax resident in Latvia? > How Latvia decides tax residency: 183 days 183 days or more in any 12-month period that begins or ends in the taxation year, the tax year (1 January – 31 December), the tests that catch you regardless of days, and Valsts ieņēmumu dienests (State Revenue Service) — statute published by Latvijas Vēstnesis's own page — checked 2026-08-18. Source: https://doastretch.com/tax-days/latvia/ Latvia · tax residency · 2026 183 days Tax residency threshold checked 2026-08-18 · likumi.lv 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. 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](https://doastretch.com/nomad-visa/latvia/) covers the permission side. ## Sources - [likumi.lv](https://likumi.lv/ta/id/33946-par-nodokliem-un-nodevam) — 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](https://doastretch.com/tax-days/united-states/) 183d - [Canada](https://doastretch.com/tax-days/canada/) 183d - [Mexico](https://doastretch.com/tax-days/mexico/) tests - [Brazil](https://doastretch.com/tax-days/brazil/) 183d - [Costa Rica](https://doastretch.com/tax-days/costa-rica/) 183d - [Panama](https://doastretch.com/tax-days/panama/) 183d - [Guatemala](https://doastretch.com/tax-days/guatemala/) 183d - [Dominican Republic](https://doastretch.com/tax-days/dominican-republic/) 182d - [All countries →](https://doastretch.com/tax-days/) Latvia, the rest of it - [Latvia's digital nomad visa](https://doastretch.com/nomad-visa/latvia/) - [All visa rules by passport →](https://doastretch.com/visa/) 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.