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Latvia 5% reduced rate until 31 December 2023

COVID-19 tax support to key sectors

The Baltic state of Latvia has introduced a reduced Value Added Tax rate of 5%. This will apply to certain fresh fruit, berries and vegetables. This includes fresh shelled, cut and packed produce.

The new rate will only be in force between 1 January 2018 and 31 December 2023.

In addition to its standard VAT rate of 21%, Latvia also operates a reduced VAT rate of 12%. This applies to:

  • Tourist accommodation
  • Medical supplies
  • Newspapers and journals
  • Domestic transport

You can verify any global VAT and GST rates via VAT Calc’s global rate searchable database.

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