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Latvia Double Tax Treaties

Latvia has double tax treaties with 30 countries.

Latvia Table Of Treaty Rates

The following table shows the withholding tax applicable to dividend, interest and royalty payments to the designated countries. If the non-treaty country rate of withholding tax for a particular class of payment is lower than the rate applicable to the designated countries, the non-treaty rate is applicable.

 
Country

Dividends %

Interest %

Royalties%

Armenia
5/15 1
10
10
Belarus
 
10
10
China
5/15 2
10
10
Czech Republic
5/15 1
10
10
Croatia
5/15 1
10
10
Denmark
5/15 1
10
5/10 4
Estonia
5/15 2
10
5/10 4
Finland
5/15 1
10
5/10 4
France
5/10 8
10
5/10 4
Germany
5/10 1
10
5/10 4
Iceland
5/15 1
10
5/10 4
Ireland
5/15 2
10
5/10 4
Lithuania
0/15 3
0
0
Moldova
10
10
10
Malta
5/10 1
10
10
Norway
5/15 1
10
5/10 4
Poland
5/15 1
10
10
Singapore
5/10 1
10
7.5
Slovakia
10
10
10
Sweden
5/15 1
10
5/10 4
Netherlands
5/15 1
10
5/10 4
UK
5/15 1
10
10
Ukraine
57/15
10
54/10
USA
10
10
10
Uzbekhistan
10
0/5/10 6
15

 

 Notes:

(1) 5% of the gross amount of the dividends if the beneficial owner is a company (other than a partnership) which holds directly at least 25% of the capital of the company paying the dividends;

(2) 5% of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 25% of the company paying the dividends;

(3) 0% if the recipient of the dividends is a company (other than a partnership) that holds at least 25% of the company paying the dividends;

(4) 5% of the gross amount of royalties paid for the use of industrial, commercial or scientific equipment;

(5) 5% per cent rate applies to royalties for intellectual property, except royalties for copyrights or neighboring rights on literary or artistic works, including films and audio recordings to which 15% applies;

(6) 5% rate applies to interest paid by a Latvia registered bank to related parties; 10% is applicable to interest paid to a related party;

(7) 5% of the gross amount of the dividends if the beneficial owner is a company which holds directly at least 10% of the company paying the dividends;

(8) 5% of the gross amount of the dividends if the beneficial owner is a company which holds directly are least 10% of the company paying the dividends.