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VAT Calculator calculates the VAT amount as well as the price with and without VAT. The VAT % is pre-filled, but you can change it or clear the value. The results are rounded to your desired precision. You can also make a currency conversion.
You can also choose the VAT% by clicking the percentages in the tables below.
Latvia | |
| standard | 21% Most goods and services. For example, alcohol and tobacco, restaurant and catering services, and the sale of unused real estate and building land. |
| reduced | 12% Medicines and medical devices, baby food, regular domestic passenger and baggage transport, tourist accommodation, wood fuel and heat energy sold to households, and fresh fruit, berries and vegetables. From 1 July 2026 to 30 June 2027, also bread, milk, poultry and eggs. 5% Books, textbooks, children’s picture and colouring books, sheet music and maps, as well as newspapers, magazines and other periodicals. The publication must be in Latvian, Latgalian or Livonian, or in an official language of another EU or EEA country, Switzerland, an EU candidate country, or an OECD member country. |
| zero rate | Exports of goods outside the EU and intra-Community supplies to a VAT-registered customer in another EU Member State. International passenger transport. The sale, supply and maintenance of ships and aircraft. Sales in customs warehouses, free zones and duty-free shops. The sale of a new means of transport to a customer in another EU Member State. Sales to diplomatic missions, EU institutions and NATO. |
| exempt without deduction | Healthcare, medical care, dental care, social care and rehabilitation, pre-primary education and educational services provided by state-recognised educational institutions, cultural services, copyright and related-rights remuneration, insurance and financial services, gambling and lotteries, postal services covered by the universal service, the sale of used real estate, the letting of residential premises to a private individual, sports competitions, and children’s camps. |
| out of scope | Work performed within an employment relationship. Transfer of a business or part of a business. Samples and low-value gifts (value not exceeding €15 per person per calendar year). Activities of public bodies carried out in their capacity as public authorities. Supplies within a VAT group. |
| reverse charge | Supplies of timber and related services, construction services and construction products, scrap metal, mobile phones, tablets, laptops, game consoles and integrated circuits, cereals and industrial crops, as well as precious metals in unprocessed form. The scheme applies only to domestic supplies between registered taxable persons, and payments in grain trading must be made by non-cash means. The buyer also accounts for the VAT when the service is supplied by a foreign business not established in Latvia. |
| margin scheme | Resale of second-hand goods, as well as works of art, collectors’ items and antiques, for example where the goods have been purchased from a private individual or another reseller applying the margin scheme. VAT is calculated on the profit margin. A similar special scheme also applies to tour operators and travel agencies. VAT Margin Scheme calculator |
| Upcoming changes: | |
| 1 Jul 2027 | The temporary 12% rate on bread, milk, poultry and eggs ends. They return to the 21% rate. Latvian Ministry of Economics |
| Past changes: | |
| 1 Jul 2026 | The VAT rate on bread, milk, poultry and eggs was reduced from 21% to 12% for one year. Consumer Rights Protection Centre (PTAC) |
| 1 Jan 2026 | The reduced 5% rate on books and periodicals is limited by language. The reduced rate applies only to publications in Latvian, Latgalian or Livonian, or in the official languages of EU and EEA countries, Switzerland, EU candidate countries or OECD countries. Likumi.lv – amendments to the VAT Law, 03.12.2025 |
Note! The VAT information on this page is general information, not tax advice. The information is not exhaustive. VAT rules include many exceptions and special cases. Check the treatment of your situation in the tax administration's guidelines. The information was checked on 17 Sep 2026.
VAT rounding: the EU, the UK and other European countries
The EU VAT Directive and the Court of Justice of the European Union leave VAT rounding rules to be decided at national level. National rules vary. In the UK, HMRC allows VAT on B2B invoices to be rounded down to the nearest whole penny.
Roundings in VAT calculation: Mathematically impossible prices?
There are a whole range of VAT-inclusive prices that cannot be mathematically arrived at if the tax is calculated from the VAT-free price. One example is 3.99. These prices are also possible, but then the VAT-free price must be interpreted as rounded.
VAT Gap - How much VAT is left uncollected in EU countries?
9.5% of VAT was left uncollected in EU countries. See the list of EU countries and candidate countries.
In Europe there is VAT - in the US sales tax
In Europe, companies belonging to the production chain account for the VAT paid by the consumer to the state in proportion to their value added. The US sales tax, on the other hand, is billed entirely by the company that made the consumer sale. Sales tax is paid to local operators, not to the state.
Many of today's taxes were already in use in Antiquity. Deciding on taxation has moved from autocrats to parliaments and the level of taxation has risen. In earlier times taxes were used to wage wars, today taxes are used to maintain welfare states.
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