Latvian tax deadlines in 2026
This calendar lists 89 tax deadlines in 2026: the 15th, 17th, 20th and 23rd of each month, quarterly ones in January, April, July and October, and annual ones such as the annual income tax return by 1 June.
10 deadlines move to the next working day because they fall on a weekend or holiday; 14 fall on a day off with no explicit rule to move them, and are flagged.
Updated
Show deadlines for
January 2026
| Date | Deadline | Who |
|---|---|---|
| 15 January Thursday | Notice of payments to individuals for December 2025 | Employers and payers |
| 15 January Thursday | Microenterprise tax return for Q4 2025 | Microenterprise tax |
| 17 January Saturday | Employer's monthly report for December 2025 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. | Employers and payers |
| 17 January Saturday | Self-employed social contributions report for Q4 2025 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. | Self-employed |
| 20 January Tuesday | VAT return (monthly period) for December 2025 | VAT payers |
| 20 January Tuesday | VAT return (quarterly period) for Q4 2025 | VAT payers |
| 20 January Tuesday | Corporate income tax return for December 2025 | Companies (CIT, annual accounts) |
| 23 January Friday | Tax payments to the unified tax account for December 2025 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 23 January Friday | Quarterly tax payments for Q4 2025 | Self-employed, Microenterprise tax, VAT payers |
February 2026
| Date | Deadline | Who |
|---|---|---|
| 1 February Sunday | Annual notice of payments for 2025 Falls on a day off (Sunday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. | Employers and payers |
| 15 February Sunday | Notice of payments to individuals for January 2026 Falls on a day off (Sunday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. | Employers and payers |
| 17 February Tuesday | Employer's monthly report for January 2026 | Employers and payers |
| 20 February Friday | VAT return (monthly period) for January 2026 | VAT payers |
| 20 February Friday | Corporate income tax return for January 2026 | Companies (CIT, annual accounts) |
| 23 February Monday | Tax payments to the unified tax account for January 2026 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
March 2026
| Date | Deadline | Who |
|---|---|---|
| 15 March Sunday | Notice of payments to individuals for February 2026 Falls on a day off (Sunday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. | Employers and payers |
| 17 March Tuesday | Employer's monthly report for February 2026 | Employers and payers |
| 20 March Friday | VAT return (monthly period) for February 2026 | VAT payers |
| 20 March Friday | Corporate income tax return for February 2026 | Companies (CIT, annual accounts) |
| 23 March Monday | Tax payments to the unified tax account for February 2026 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 31 March Tuesday | Real estate tax instalment 1 for 2026 | Real estate tax |
April 2026
| Date | Deadline | Who |
|---|---|---|
| 15 April Wednesday | Notice of payments to individuals for March 2026 | Employers and payers |
| 15 April Wednesday | Microenterprise tax return for Q1 2026 | Microenterprise tax |
| 17 April Friday | Employer's monthly report for March 2026 | Employers and payers |
| 17 April Friday | Self-employed social contributions report for Q1 2026 | Self-employed |
| 20 April Monday | VAT return (monthly period) for March 2026 | VAT payers |
| 20 April Monday | VAT return (quarterly period) for Q1 2026 | VAT payers |
| 20 April Monday | Corporate income tax return for March 2026 | Companies (CIT, annual accounts) |
| 23 April Thursday | Tax payments to the unified tax account for March 2026 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 23 April Thursday | Quarterly tax payments for Q1 2026 | Self-employed, Microenterprise tax, VAT payers |
May 2026
| Date | Deadline | Who |
|---|---|---|
| 5 May Tuesday | Annual VAT return for 2025 Moved from 1 May (Friday, a public holiday). | VAT payers |
| 15 May Friday | Notice of payments to individuals for April 2026 | Employers and payers |
| 15 May Friday | Real estate tax instalment 2 for 2026 | Real estate tax |
| 17 May Sunday | Employer's monthly report for April 2026 Falls on a day off (Sunday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. | Employers and payers |
| 20 May Wednesday | VAT return (monthly period) for April 2026 | VAT payers |
| 20 May Wednesday | Corporate income tax return for April 2026 | Companies (CIT, annual accounts) |
| 25 May Monday | Tax payments to the unified tax account for April 2026 Moved from 23 May (Saturday). | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 31 May Sunday | Annual accounts (micro and small companies) for 2025 Falls on a day off (Sunday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. | Companies (CIT, annual accounts) |
June 2026
| Date | Deadline | Who |
|---|---|---|
| 1 June Monday | Annual income tax return for 2025 | Self-employed |
| 15 June Monday | Notice of payments to individuals for May 2026 | Employers and payers |
| 17 June Wednesday | Employer's monthly report for May 2026 | Employers and payers |
| 20 June Saturday | Corporate income tax return for May 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. | Companies (CIT, annual accounts) |
| 22 June Monday | VAT return (monthly period) for May 2026 Moved from 20 June (Saturday). | VAT payers |
| 25 June Thursday | Tax payments to the unified tax account for May 2026 Moved from 23 June (Tuesday, a public holiday). | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 25 June Thursday | Income tax due from the annual return for 2025 Moved from 23 June (Tuesday, a public holiday). | Self-employed |
July 2026
| Date | Deadline | Who |
|---|---|---|
| 1 July Wednesday | Annual income tax return (income over €105,300) for 2025 | Self-employed |
| 15 July Wednesday | Notice of payments to individuals for June 2026 | Employers and payers |
| 15 July Wednesday | Microenterprise tax return for Q2 2026 | Microenterprise tax |
| 17 July Friday | Employer's monthly report for June 2026 | Employers and payers |
| 17 July Friday | Self-employed social contributions report for Q2 2026 | Self-employed |
| 20 July Monday | VAT return (monthly period) for June 2026 | VAT payers |
| 20 July Monday | VAT return (quarterly period) for Q2 2026 | VAT payers |
| 20 July Monday | Corporate income tax return for June 2026 | Companies (CIT, annual accounts) |
| 23 July Thursday | Tax payments to the unified tax account for June 2026 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 23 July Thursday | Quarterly tax payments for Q2 2026 | Self-employed, Microenterprise tax, VAT payers |
| 23 July Thursday | Income tax due (income over €105,300) for 2025 | Self-employed |
| 31 July Friday | Annual accounts (medium and large companies) for 2025 | Companies (CIT, annual accounts) |
August 2026
| Date | Deadline | Who |
|---|---|---|
| 15 August Saturday | Notice of payments to individuals for July 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. | Employers and payers |
| 17 August Monday | Employer's monthly report for July 2026 | Employers and payers |
| 17 August Monday | Real estate tax instalment 3 for 2026 Moved from 15 August (Saturday). | Real estate tax |
| 20 August Thursday | VAT return (monthly period) for July 2026 | VAT payers |
| 20 August Thursday | Corporate income tax return for July 2026 | Companies (CIT, annual accounts) |
| 24 August Monday | Tax payments to the unified tax account for July 2026 Moved from 23 August (Sunday). | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
September 2026
| Date | Deadline | Who |
|---|---|---|
| 15 September Tuesday | Notice of payments to individuals for August 2026 | Employers and payers |
| 17 September Thursday | Employer's monthly report for August 2026 | Employers and payers |
| 20 September Sunday | Corporate income tax return for August 2026 Falls on a day off (Sunday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. | Companies (CIT, annual accounts) |
| 21 September Monday | VAT return (monthly period) for August 2026 Moved from 20 September (Sunday). | VAT payers |
| 23 September Wednesday | Tax payments to the unified tax account for August 2026 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
October 2026
| Date | Deadline | Who |
|---|---|---|
| 15 October Thursday | Notice of payments to individuals for September 2026 | Employers and payers |
| 15 October Thursday | Microenterprise tax return for Q3 2026 | Microenterprise tax |
| 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. | Employers and payers |
| 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. | Self-employed |
| 20 October Tuesday | VAT return (monthly period) for September 2026 | VAT payers |
| 20 October Tuesday | VAT return (quarterly period) for Q3 2026 | VAT payers |
| 20 October Tuesday | Corporate income tax return for September 2026 | Companies (CIT, annual accounts) |
| 23 October Friday | Tax payments to the unified tax account for September 2026 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 23 October Friday | Quarterly tax payments for Q3 2026 | Self-employed, Microenterprise tax, VAT payers |
November 2026
| Date | Deadline | Who |
|---|---|---|
| 15 November Sunday | Notice of payments to individuals for October 2026 Falls on a day off (Sunday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. | Employers and payers |
| 16 November Monday | Real estate tax instalment 4 for 2026 Moved from 15 November (Sunday). | Real estate tax |
| 17 November Tuesday | Employer's monthly report for October 2026 | Employers and payers |
| 20 November Friday | VAT return (monthly period) for October 2026 | VAT payers |
| 20 November Friday | Corporate income tax return for October 2026 | Companies (CIT, annual accounts) |
| 23 November Monday | Tax payments to the unified tax account for October 2026 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
December 2026
| Date | Deadline | Who |
|---|---|---|
| 15 December Tuesday | Notice of payments to individuals for November 2026 | Employers and payers |
| 15 December Tuesday | Applying for microenterprise tax status from 2027 | Microenterprise tax |
| 17 December Thursday | Employer's monthly report for November 2026 | Employers and payers |
| 20 December Sunday | Corporate income tax return for November 2026 Falls on a day off (Sunday). The law does not expressly move this deadline, so filing on the working day before is the safe choice. | Companies (CIT, annual accounts) |
| 21 December Monday | VAT return (monthly period) for November 2026 Moved from 20 December (Sunday). | VAT payers |
| 23 December Wednesday | Tax payments to the unified tax account for November 2026 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
The deadlines in your calendar
You can subscribe to all of these deadlines in Google, Apple or Outlook calendar, and they keep themselves up to date. There are separate feeds for VAT payers, employers, companies, the self-employed and microenterprise tax payers.
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Frequently asked questions
In which months of 2026 does the 23rd payment date move?
In 2026 the 23rd falls on a weekend or holiday 3 times, and the payment moves to the next working day: 23 May to 25 May, 23 June to 25 June, 23 August to 24 August.
When is the annual income tax return due in 2026?
For the self-employed, by 1 June 2026 (Monday); by 1 July when income taxed at the progressive rate exceeds €105,300. The tax is due by 25 June, because 23 June is Līgo Day.
When are annual accounts due in 2026?
Micro and small companies with a 2025 financial year file by 31 May (Sunday); that is a day off and the law does not expressly move this deadline, so filing on the working day before is the safe choice. Medium and large companies file by 31 July.
Sources
- Law on Taxes and Duties, Section 29(3.1)
- VAT Law
- Law on State Social Insurance
- Personal Income Tax Law
- Corporate Income Tax Law
- Microenterprise Tax Law
- Annual Accounts Law
- Law on Real Estate Tax
The dates follow the laws in force on the date shown. This is not legal or tax advice.
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