Human health activities (NACE 86)

Turnover in 2025 annual reports

A quarter of the companies with turnover took in less than the lower quartile, and a quarter more than the upper one.

Largest companies by turnover

Taxes paid by year

Taxes administered by VID paid by the industry's companies, by year.

The industry's largest taxpayers in 2024

VAT in this industry

Medical care is usually exempt from VAT, while medicines and medical devices are taxed at 12%.

Registering as a VAT payer is mandatory once taxable supplies exceed €50,000 in a calendar year. A smaller business may register voluntarily.

This is general orientation, not tax advice. For a specific transaction, check the rate in the Value Added Tax Law or with your accountant.

Tax rates in Latvia

How the figures are compiled

The industry is the main NACE code VID holds for the company in the newest year of taxes paid. Merchants have one: limited liability companies, joint-stock companies, individual merchants, partnerships and branches of foreign merchants. Farms, associations and foundations are not in the industry counts.

The data mixes NACE Rev. 2.1 codes, used in statistics from 2025, with older NACE Rev. 2 codes. Division numbers mostly match between the two, so the industry is read from the first two digits of the code. Division 45 exists only in Rev. 2.

Turnover is net turnover from the company’s annual report for 2025. Where a company filed both its own report and a consolidated group report, its own is used, and reports filed in thousands of euro are converted to euro. The median and quartiles cover companies with turnover above zero.

The report year is the newest year with at least 90% of the usual number of reports filed, since reports are filed months after the year ends. Some late reports may therefore still be missing.

Taxes paid are VID’s published totals of taxes administered by VID, net of refunds, grouped by the NACE code the company had in each year.

Sources

• Register of Enterprises open data, Register of Enterprises of the Republic of Latvia
• Annual report financial data, Register of Enterprises of the Republic of Latvia
• Taxes administered by VID paid by merchants in the last three tax years, State Revenue Service of Latvia (VID)
• Register of VAT payers, State Revenue Service of Latvia (VID)
• Statistical classification of economic activities NACE Rev. 2.1, Central Statistical Bureau of Latvia

Fakts compiles these figures from the datasets above, published on data.gov.lv under the CC0 licence. They are not official statistics.

Questions

How many companies work in “Human health activities”?

Latvia has 2,410 active companies whose main NACE code in VID’s data is in division 86. 536 of them are VAT payers.

What is a typical turnover in “Human health activities”?

In 2025 annual reports the median turnover was €128,918: half of the industry’s companies with turnover took in more, half less.

How is a company’s industry determined?

By the main NACE code the company gave VID, as published in VID’s data on taxes paid. The newest year’s code is used.

Why are farms and associations missing from the industries?

VID publishes a NACE code only for merchants. Farms, associations and foundations have none in this data, so they are not in the industry counts.