hat
Depi 2018, se 20% pousantaj taks revni antrepriz aplike sèlman sou pwofi ki distribye via dividann oswa itilize pou rezon ki pa gen rapò dirèk ak devlopman nan biznis la. Pa gen okenn lòt taks yo aplike sou revni ou touche nan biznis yo. Konpayi rezidan yo peye CIT sou revni atravè lemond yo. Corporate ki pa Peye-rezidan ki gen yon etablisman pèmanan ( PE ) yo chaje yon pousantaj estanda nan CIT sou Latvian-souse revni yo. Nan absans yon PE, konpayi etranje yo ka sijè a 0 a 15% taks dediksyon sou divès kalite peman ki kalifye, tankou peman pou paradi taks ak frè jesyon.
eng
Since 2018, 20% corporate income tax rate is applied only on profits that are distributed via dividends or used for purposes that are not directly related to the development of the business. No other taxes are applied on income earned by businesses. Resident companies pay CIT on their worldwide income. Corporate non-residents with a permanent establishment (PE) are charged a standard rate of CIT on their Latvian-sourced income. In the absence of a PE, foreign companies may be subject to 0 to 15% withholding tax on various qualifying payments, such as payments to tax havens and management fees.