Tax calendar for Latvian businesses and the self-employed
The next tax deadline is Thursday 15 October: Notice of payments to individuals for September 2026.
Each month the key dates are the 15th, 17th, 20th and 23rd. When a payment date or the VAT return deadline falls on a weekend or public holiday, it moves to the next working day (Law on Taxes and Duties, Section 29(3.1); VAT Law, Section 118(7)).
Updated
Deadlines in the next 30 days
| Date | Deadline |
|---|---|
| 15 October Thursday | Notice of payments to individuals for September 2026 |
| 15 October Thursday | Microenterprise tax return for Q3 2026 |
| 17 October Saturday | Employer's monthly report for September 2026. Falls on a day off (Saturday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. |
| 17 October Saturday | Self-employed social contributions report for Q3 2026. Falls on a day off (Saturday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. |
| 20 October Tuesday | VAT return (monthly period) for September 2026 |
| 20 October Tuesday | VAT return (quarterly period) for Q3 2026 |
| 20 October Tuesday | Corporate income tax return for September 2026 |
| 23 October Friday | Tax payments to the unified tax account for September 2026 |
| 23 October Friday | Quarterly tax payments for Q3 2026 |
Every deadline in 2026, month by month· Every deadline in 2027, month by month
The monthly rhythm
| Day | Deadline | Law |
|---|---|---|
| 15. | Notice of payments to individuals For income paid last month with tax withheld at payment: royalties to authors who are not registered as self-employed, dividends, interest and similar. Filed by the payer. | Personal Income Tax Law, Section 17(11) |
| Microenterprise tax return Only in January, April, July and October. For the previous quarter when it had turnover. The microenterprise tax is open to individual merchants, individual enterprises, farms and fisheries, and registered self-employed people who are not VAT payers. | Microenterprise Tax Law, Sections 1(3) and 7(2) | |
| 17. | Employer's monthly report For the previous month: employees' income, social insurance contributions and the payroll tax withheld. | Law on State Social Insurance, Section 23(1) |
| Self-employed social contributions report Only in January, April, July and October. For the previous quarter: the income the social insurance contributions are worked out from. | Law on State Social Insurance, Section 23(2) | |
| 20. | VAT return (monthly period) When the tax period is a month, for example when transactions exceed €50,000 a year, when goods are supplied to another EU country or services are taxed in another member state, and for the first six months after registering. The report on EU transactions is due the same day. | VAT Law, Sections 115 and 118 |
| VAT return (quarterly period) Only in January, April, July and October. When the tax period is a quarter, that is, a monthly period is not required. If transactions pass €50,000 during the year, the period becomes monthly until year end. | VAT Law, Sections 115 and 118 | |
| Corporate income tax return For the previous month when there is a taxable base, such as dividends paid or deemed profit distributions. The return for the last month of the financial year is always required. | Corporate Income Tax Law, Section 17(1) and (3) | |
| 23. | Tax payments to the unified tax account Social contributions for the previous month, VAT and corporate income tax for the previous period, and payroll tax on salaries paid this month (holiday pay and a few other payments by the 23rd of the next month). | Social Insurance Law s. 21, PIT Law s. 17, VAT Law s. 119, CIT Law s. 17 |
| Quarterly tax payments Only in January, April, July and October. Self-employed social contributions, microenterprise tax and VAT for the previous quarter, where the VAT period is a quarter. | Social Insurance Law s. 21(3), Microenterprise Tax Law s. 7(3), VAT Law s. 119 |
Annual deadlines
| Deadline | 2026 | 2027 |
|---|---|---|
| Annual notice of payments For salaries paid to employees last year, and for payments with no tax withheld, such as those to a registered self-employed person. | 1 February Sunday, day off | 1 February Monday |
| Annual VAT return Only in the cases listed in Section 117(5) of the VAT Law. Any tax it shows is due the same day. | 5 May Tuesday, moved | 3 May Monday, moved |
| Annual accounts (micro and small companies) Within a month of approval and no later than five months after the financial year ends. The date assumes a financial year equal to the calendar year. | 31 May Sunday, day off | 31 May Monday |
| Annual income tax return For the self-employed and others who must file: the window runs from 1 March to 1 June. | 1 June Monday | 1 June Tuesday |
| Income tax due from the annual return Tax above €640 may be paid in three equal parts: by 23 June, 23 July and 23 August. 23 June is always Līgo Day, so the date always moves. | 25 June Thursday, moved | 25 June Friday, moved |
| Annual income tax return (income over €105,300) From 1 April to 1 July when income taxed at the progressive rate exceeds the social insurance ceiling of €105,300 a year. | 1 July Wednesday | 1 July Thursday |
| Income tax due (income over €105,300) For those filing by 1 July. Tax above €640 may be paid in parts: by 23 July, 23 August and 23 September. | 23 July Thursday | 23 July Friday |
| Annual accounts (medium and large companies) No later than seven months after the financial year ends; the same for parent companies preparing consolidated accounts. | 31 July Friday | 31 July Saturday, day off |
| Applying for microenterprise tax status To pay the microenterprise tax from the start of next year, apply by 15 December of the year before. | 15 December Tuesday | 15 December Wednesday |
| Real estate tax A quarter of the annual amount; the whole year may be paid at once. Paid to the municipality, not to the unified tax account. | 31 March15 May17 August16 November | 31 March17 May16 August15 November |
When a deadline falls on a day off
“Where the payment deadline of a tax, duty or other state payment set by law falls on a day off or public holiday, the next working day is the payment day.” (Law on Taxes and Duties, Section 29(3.1), unofficial translation.)
The VAT Law, Section 118(7), sets the same rule for the VAT return. The 15th and 17th filing dates, the corporate income tax return and the annual accounts have no such explicit rule in their laws, so this calendar shows the date the law names and flags it when it falls on a day off.
Working days the Cabinet transfers for state-budget institutions are not applied here: they bind only those institutions, and meeting a deadline early is always safe.
Add the deadlines to your calendar
Pick the feed that fits your business. It holds the 2026 and 2027 deadlines with moved dates applied, each event with an explanation and the legal reference.
- All deadlines Subscribe Download .ics
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- VAT, quarterly period Subscribe Download .ics
- Employer Subscribe Download .ics
- Company: CIT and annual accounts Subscribe Download .ics
- Self-employed Subscribe Download .ics
- Microenterprise tax Subscribe Download .ics
Google Calendar
On a computer, press + next to “Other calendars” in Google Calendar, choose “From URL”, paste the link and press “Add calendar”. It then shows on your phone too.
Apple Calendar (iPhone, Mac)
On an iPhone or iPad, tap “Subscribe” and confirm. On a Mac, open Calendar, choose File > New Calendar Subscription and paste the link.
Outlook
In Outlook on the web, choose “Add calendar”, then “Subscribe from web”, paste the link and save.
A subscribed calendar updates itself when the data here changes; the calendar app checks on its own schedule, sometimes only once a day. A downloaded file is a one-off copy.
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Frequently asked questions
What happens when a tax payment date falls on a weekend or holiday?
The payment is due on the next working day, under Section 29(3.1) of the Law on Taxes and Duties. That covers the 23rd, when payments go to the unified tax account. The VAT Law, Section 118(7), sets the same rule for the VAT return.
When is the VAT return due in Latvia?
By the 20th after the tax period ends, whether the period is a month or a quarter, with the tax paid by the 23rd (VAT Law, Sections 118 and 119). If the 20th is a day off, the return may be filed on the next working day.
When is the employer's monthly report due?
By the 17th of the following month. Social contributions are due by the 23rd, and payroll tax by the 23rd of the month in which the salary was paid.
Do the self-employed still make income tax advance payments?
No. Advance payments were abolished from 2023: Section 18 of the Personal Income Tax Law was deleted. The self-employed file a quarterly social contributions report by the 17th, pay by the 23rd, and file the annual return between 1 March and 1 June.
When are annual accounts due?
Micro and small companies file no later than five months after the financial year ends, medium and large companies no later than seven, and in each case within a month of approval. For a calendar financial year that is 31 May or 31 July.
Can an SIA pay the microenterprise tax?
No. The tax is open only to individual merchants, individual enterprises, farms and fisheries, and self-employed people who are not VAT payers. Limited liability companies lost the status in 2022.
Does the State Revenue Service publish a tax calendar?
The SRS publishes the deadline rules tax by tax, and shows a dated calendar only inside the EDS portal under “Reminders” after logging in. This calendar turns the same rules into dates you can subscribe to in any calendar app.
Sources
- Law on Taxes and Duties, Section 29
- VAT Law, Sections 115, 118 and 119
- Law on State Social Insurance, Sections 21 and 23
- Personal Income Tax Law, Sections 17 and 19
- Corporate Income Tax Law, Section 17
- Microenterprise Tax Law, Sections 4 and 7
- Annual Accounts Law, Section 97
- Law on Real Estate Tax, Section 6
- State Revenue Service: unified tax account
The deadlines follow the laws as in force on the date shown. This is not legal or tax advice; check the SRS EDS for your own case.
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