BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Fakts//fakts.lv//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Latvian tax deadlines: Self-employed (Fakts) X-WR-CALDESC:Latvian tax filing and payment deadlines\, moved for weekends and holidays. Not legal advice. fakts.lv/en/tax-calendar X-WR-TIMEZONE:Europe/Riga REFRESH-INTERVAL;VALUE=DURATION:P1D X-PUBLISHED-TTL:P1D BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2026-01-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260117 DTEND;VALUE=DATE:20260118 SUMMARY:Self-employed social contributions report\, for Q4 2025 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Saturday). The law do es not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): http s://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakt s.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2026-01-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260123 DTEND;VALUE=DATE:20260124 SUMMARY:Quarterly tax payments\, for Q4 2025 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2026-04-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260417 DTEND;VALUE=DATE:20260418 SUMMARY:Self-employed social contributions report\, for Q1 2026 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nLaw on State Social Insurance\, Section 2 3(2): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nht tps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2026-04-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260423 DTEND;VALUE=DATE:20260424 SUMMARY:Quarterly tax payments\, for Q1 2026 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_declaration-2026-06-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260601 DTEND;VALUE=DATE:20260602 SUMMARY:Annual income tax return\, for 2025 DESCRIPTION:For the self-employed and others who must file: the window runs from 1 March to 1 June.\n\nPersonal Income Tax Law\, Section 19(5): https ://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakts .lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-iit_annual_payment-2026-06-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260625 DTEND;VALUE=DATE:20260626 SUMMARY:Income tax due from the annual return\, for 2025 DESCRIPTION: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 m oves.\n\nMoved from 23 June (Tuesday\, a public holiday).\n\nPersonal Inco me Tax Law\, Section 19(3): https://likumi.lv/ta/id/56880-par-iedzivotaju- ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_declaration_late-2026-07-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260701 DTEND;VALUE=DATE:20260702 SUMMARY:Annual income tax return (income over €105\,300)\, for 2025 DESCRIPTION:From 1 April to 1 July when income taxed at the progressive rat e exceeds the social insurance ceiling of €105\,300 a year.\n\nPersonal Income Tax Law\, Section 19(5): https://likumi.lv/ta/id/56880-par-iedzivot aju-ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2026-07-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260717 DTEND;VALUE=DATE:20260718 SUMMARY:Self-employed social contributions report\, for Q2 2026 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nLaw on State Social Insurance\, Section 2 3(2): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nht tps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2026-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260723 DTEND;VALUE=DATE:20260724 SUMMARY:Quarterly tax payments\, for Q2 2026 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-iit_annual_payment_late-2026-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260723 DTEND;VALUE=DATE:20260724 SUMMARY:Income tax due (income over €105\,300)\, for 2025 DESCRIPTION:For those filing by 1 July. Tax above €640 may be paid in par ts: by 23 July\, 23 August and 23 September.\n\nPersonal Income Tax Law\, Section 19(3): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodo kli\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2026-10-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261017 DTEND;VALUE=DATE:20261018 SUMMARY:Self-employed social contributions report\, for Q3 2026 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Saturday). The law do es not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): http s://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakt s.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2026-10-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Quarterly tax payments\, for Q3 2026 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2027-01-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270117 DTEND;VALUE=DATE:20270118 SUMMARY:Self-employed social contributions report\, for Q4 2026 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Sunday). The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): https: //likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakts. lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2027-01-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Quarterly tax payments\, for Q4 2026 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nMoved f rom 23 January (Saturday).\n\nSocial Insurance Law s. 21(3)\, Microenterpr ise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais- nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2027-04-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270417 DTEND;VALUE=DATE:20270418 SUMMARY:Self-employed social contributions report\, for Q1 2027 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Saturday). The law do es not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): http s://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakt s.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2027-04-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270423 DTEND;VALUE=DATE:20270424 SUMMARY:Quarterly tax payments\, for Q1 2027 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_declaration-2027-06-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270601 DTEND;VALUE=DATE:20270602 SUMMARY:Annual income tax return\, for 2026 DESCRIPTION:For the self-employed and others who must file: the window runs from 1 March to 1 June.\n\nPersonal Income Tax Law\, Section 19(5): https ://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakts .lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-iit_annual_payment-2027-06-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Income tax due from the annual return\, for 2026 DESCRIPTION: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 m oves.\n\nMoved from 23 June (Wednesday\, a public holiday).\n\nPersonal In come Tax Law\, Section 19(3): https://likumi.lv/ta/id/56880-par-iedzivotaj u-ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_declaration_late-2027-07-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270701 DTEND;VALUE=DATE:20270702 SUMMARY:Annual income tax return (income over €105\,300)\, for 2026 DESCRIPTION:From 1 April to 1 July when income taxed at the progressive rat e exceeds the social insurance ceiling of €105\,300 a year.\n\nPersonal Income Tax Law\, Section 19(5): https://likumi.lv/ta/id/56880-par-iedzivot aju-ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2027-07-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270717 DTEND;VALUE=DATE:20270718 SUMMARY:Self-employed social contributions report\, for Q2 2027 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Saturday). The law do es not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): http s://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakt s.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2027-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Quarterly tax payments\, for Q2 2027 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-iit_annual_payment_late-2027-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Income tax due (income over €105\,300)\, for 2026 DESCRIPTION:For those filing by 1 July. Tax above €640 may be paid in par ts: by 23 July\, 23 August and 23 September.\n\nPersonal Income Tax Law\, Section 19(3): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodo kli\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2027-10-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271017 DTEND;VALUE=DATE:20271018 SUMMARY:Self-employed social contributions report\, for Q3 2027 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Sunday). The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): https: //likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakts. lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2027-10-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Quarterly tax payments\, for Q3 2027 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nMoved f rom 23 October (Saturday).\n\nSocial Insurance Law s. 21(3)\, Microenterpr ise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais- nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR