Annual income tax return

The annual income tax return (gada ienākumu deklarācija) is the personal income tax return in which an individual reports all income of the previous year and works out how much tax is still due or refundable. It is filed from 1 March to 1 June, or from 1 April to 1 July if progressively taxed annual income exceeds EUR 105,300.

A self-employed person works out the tax on business income in this return. Employees often file it to reclaim IIN on eligible expenses such as education or medical costs, which together may not exceed EUR 600 a year or 50% of taxable income.

Tax due is paid by 23 June, or by 23 July if income exceeds EUR 105,300. An amount over EUR 640 may be paid in three instalments. A self-employed person with no taxable income for the year, or tax of EUR 50 or less, pays EUR 50 by 23 June unless one of the exceptions in the law applies.