Latvian tax deadlines in 2027
This calendar lists 89 tax deadlines in 2027: 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.
14 deadlines move to the next working day because they fall on a weekend or holiday; 15 fall on a day off with no explicit rule to move them, and are flagged.
Updated
Show deadlines for
January 2027
| Date | Deadline | Who |
|---|---|---|
| 15 January Friday | Notice of payments to individuals for December 2026 | Employers and payers |
| 15 January Friday | Microenterprise tax return for Q4 2026 | Microenterprise tax |
| 17 January Sunday | Employer's monthly report for December 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 January Sunday | Self-employed social contributions report for Q4 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. | Self-employed |
| 20 January Wednesday | VAT return (monthly period) for December 2026 | VAT payers |
| 20 January Wednesday | VAT return (quarterly period) for Q4 2026 | VAT payers |
| 20 January Wednesday | Corporate income tax return for December 2026 | Companies (CIT, annual accounts) |
| 25 January Monday | Tax payments to the unified tax account for December 2026 Moved from 23 January (Saturday). | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 25 January Monday | Quarterly tax payments for Q4 2026 Moved from 23 January (Saturday). | Self-employed, Microenterprise tax, VAT payers |
February 2027
| Date | Deadline | Who |
|---|---|---|
| 1 February Monday | Annual notice of payments for 2026 | Employers and payers |
| 15 February Monday | Notice of payments to individuals for January 2027 | Employers and payers |
| 17 February Wednesday | Employer's monthly report for January 2027 | Employers and payers |
| 20 February Saturday | Corporate income tax return for January 2027 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 February Monday | VAT return (monthly period) for January 2027 Moved from 20 February (Saturday). | VAT payers |
| 23 February Tuesday | Tax payments to the unified tax account for January 2027 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
March 2027
| Date | Deadline | Who |
|---|---|---|
| 15 March Monday | Notice of payments to individuals for February 2027 | Employers and payers |
| 17 March Wednesday | Employer's monthly report for February 2027 | Employers and payers |
| 20 March Saturday | Corporate income tax return for February 2027 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 March Monday | VAT return (monthly period) for February 2027 Moved from 20 March (Saturday). | VAT payers |
| 23 March Tuesday | Tax payments to the unified tax account for February 2027 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 31 March Wednesday | Real estate tax instalment 1 for 2027 | Real estate tax |
April 2027
| Date | Deadline | Who |
|---|---|---|
| 15 April Thursday | Notice of payments to individuals for March 2027 | Employers and payers |
| 15 April Thursday | Microenterprise tax return for Q1 2027 | Microenterprise tax |
| 17 April Saturday | Employer's monthly report for March 2027 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 April Saturday | Self-employed social contributions report for Q1 2027 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 April Tuesday | VAT return (monthly period) for March 2027 | VAT payers |
| 20 April Tuesday | VAT return (quarterly period) for Q1 2027 | VAT payers |
| 20 April Tuesday | Corporate income tax return for March 2027 | Companies (CIT, annual accounts) |
| 23 April Friday | Tax payments to the unified tax account for March 2027 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 23 April Friday | Quarterly tax payments for Q1 2027 | Self-employed, Microenterprise tax, VAT payers |
May 2027
| Date | Deadline | Who |
|---|---|---|
| 3 May Monday | Annual VAT return for 2026 Moved from 1 May (Saturday, a public holiday). | VAT payers |
| 15 May Saturday | Notice of payments to individuals for April 2027 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 May Monday | Employer's monthly report for April 2027 | Employers and payers |
| 17 May Monday | Real estate tax instalment 2 for 2027 Moved from 15 May (Saturday). | Real estate tax |
| 20 May Thursday | VAT return (monthly period) for April 2027 | VAT payers |
| 20 May Thursday | Corporate income tax return for April 2027 | Companies (CIT, annual accounts) |
| 24 May Monday | Tax payments to the unified tax account for April 2027 Moved from 23 May (Sunday). | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 31 May Monday | Annual accounts (micro and small companies) for 2026 | Companies (CIT, annual accounts) |
June 2027
| Date | Deadline | Who |
|---|---|---|
| 1 June Tuesday | Annual income tax return for 2026 | Self-employed |
| 15 June Tuesday | Notice of payments to individuals for May 2027 | Employers and payers |
| 17 June Thursday | Employer's monthly report for May 2027 | Employers and payers |
| 20 June Sunday | Corporate income tax return for May 2027 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 June Monday | VAT return (monthly period) for May 2027 Moved from 20 June (Sunday). | VAT payers |
| 25 June Friday | Tax payments to the unified tax account for May 2027 Moved from 23 June (Wednesday, a public holiday). | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 25 June Friday | Income tax due from the annual return for 2026 Moved from 23 June (Wednesday, a public holiday). | Self-employed |
July 2027
| Date | Deadline | Who |
|---|---|---|
| 1 July Thursday | Annual income tax return (income over €105,300) for 2026 | Self-employed |
| 15 July Thursday | Notice of payments to individuals for June 2027 | Employers and payers |
| 15 July Thursday | Microenterprise tax return for Q2 2027 | Microenterprise tax |
| 17 July Saturday | Employer's monthly report for June 2027 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 July Saturday | Self-employed social contributions report for Q2 2027 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 July Tuesday | VAT return (monthly period) for June 2027 | VAT payers |
| 20 July Tuesday | VAT return (quarterly period) for Q2 2027 | VAT payers |
| 20 July Tuesday | Corporate income tax return for June 2027 | Companies (CIT, annual accounts) |
| 23 July Friday | Tax payments to the unified tax account for June 2027 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 23 July Friday | Quarterly tax payments for Q2 2027 | Self-employed, Microenterprise tax, VAT payers |
| 23 July Friday | Income tax due (income over €105,300) for 2026 | Self-employed |
| 31 July Saturday | Annual accounts (medium and large companies) for 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) |
August 2027
| Date | Deadline | Who |
|---|---|---|
| 15 August Sunday | Notice of payments to individuals for July 2027 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 August Monday | Real estate tax instalment 3 for 2027 Moved from 15 August (Sunday). | Real estate tax |
| 17 August Tuesday | Employer's monthly report for July 2027 | Employers and payers |
| 20 August Friday | VAT return (monthly period) for July 2027 | VAT payers |
| 20 August Friday | Corporate income tax return for July 2027 | Companies (CIT, annual accounts) |
| 23 August Monday | Tax payments to the unified tax account for July 2027 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
September 2027
| Date | Deadline | Who |
|---|---|---|
| 15 September Wednesday | Notice of payments to individuals for August 2027 | Employers and payers |
| 17 September Friday | Employer's monthly report for August 2027 | Employers and payers |
| 20 September Monday | VAT return (monthly period) for August 2027 | VAT payers |
| 20 September Monday | Corporate income tax return for August 2027 | Companies (CIT, annual accounts) |
| 23 September Thursday | Tax payments to the unified tax account for August 2027 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
October 2027
| Date | Deadline | Who |
|---|---|---|
| 15 October Friday | Notice of payments to individuals for September 2027 | Employers and payers |
| 15 October Friday | Microenterprise tax return for Q3 2027 | Microenterprise tax |
| 17 October Sunday | Employer's monthly report for September 2027 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 October Sunday | Self-employed social contributions report for Q3 2027 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. | Self-employed |
| 20 October Wednesday | VAT return (monthly period) for September 2027 | VAT payers |
| 20 October Wednesday | VAT return (quarterly period) for Q3 2027 | VAT payers |
| 20 October Wednesday | Corporate income tax return for September 2027 | Companies (CIT, annual accounts) |
| 25 October Monday | Tax payments to the unified tax account for September 2027 Moved from 23 October (Saturday). | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
| 25 October Monday | Quarterly tax payments for Q3 2027 Moved from 23 October (Saturday). | Self-employed, Microenterprise tax, VAT payers |
November 2027
| Date | Deadline | Who |
|---|---|---|
| 15 November Monday | Notice of payments to individuals for October 2027 | Employers and payers |
| 15 November Monday | Real estate tax instalment 4 for 2027 | Real estate tax |
| 17 November Wednesday | Employer's monthly report for October 2027 | Employers and payers |
| 20 November Saturday | Corporate income tax return for October 2027 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 November Monday | VAT return (monthly period) for October 2027 Moved from 20 November (Saturday). | VAT payers |
| 23 November Tuesday | Tax payments to the unified tax account for October 2027 | Employers and payers, VAT payers, Companies (CIT, annual accounts) |
December 2027
| Date | Deadline | Who |
|---|---|---|
| 15 December Wednesday | Notice of payments to individuals for November 2027 | Employers and payers |
| 15 December Wednesday | Applying for microenterprise tax status from 2028 | Microenterprise tax |
| 17 December Friday | Employer's monthly report for November 2027 | Employers and payers |
| 20 December Monday | VAT return (monthly period) for November 2027 | VAT payers |
| 20 December Monday | Corporate income tax return for November 2027 | Companies (CIT, annual accounts) |
| 23 December Thursday | Tax payments to the unified tax account for November 2027 | 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 2027 does the 23rd payment date move?
In 2027 the 23rd falls on a weekend or holiday 4 times, and the payment moves to the next working day: 23 January to 25 January, 23 May to 24 May, 23 June to 25 June, 23 October to 25 October.
When is the annual income tax return due in 2027?
For the self-employed, by 1 June 2027 (Tuesday); 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 2027?
Micro and small companies with a 2026 financial year file by 31 May (Monday). 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; if the laws change before 2027, so do the deadlines. This is not legal or tax advice.
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