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VAT Calculator 2026 —
Add or Remove VAT

Calculate the VAT amount, price with VAT or price without VAT. Supports all Latvia VAT rates: 21%, 12%, 5% and 0%. Results update in real time.

21%, 12%, 5%, 0% rates Add and remove VAT Live calculation
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Price excl. VAT
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VAT amount
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Price excl. VAT—
VAT (21%)—
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Latvia VAT Calculation 2026 — Complete Guide

Value Added Tax (VAT) is an indirect tax collected by VAT-registered businesses and paid to the State Revenue Service (SRS). The end consumer pays it as part of the price.

VAT Rates in Latvia 2026

  • 21% — standard rate. Applies to most goods and services.
  • 12% — reduced rate. Prescription medicines, medical devices, books and magazines, baby products, district heating, public transport.
  • 5% — super-reduced rate. Fresh fruit, berries, vegetables, nectar; certain food products.
  • 0% — zero rate. Exports outside EU, intra-EU supplies, international transport.

VAT Calculation Formulas

// Add VAT (price excl. VAT → price incl. VAT)
VAT amount = Price excl. VAT × VAT rate
Price incl. VAT = Price excl. VAT × (1 + VAT rate)

// Remove VAT (price incl. VAT → price excl. VAT)
VAT amount = Price incl. VAT × (rate / (1 + rate))
Price excl. VAT = Price incl. VAT / (1 + rate)

When Must a Business Register for VAT?

A business is required to register for VAT when its taxable turnover over 12 months reaches or exceeds €50,000. Voluntary registration is also possible below this threshold — for example, if the business works with other VAT payers and wants to reclaim input VAT.

Frequently Asked Questions about VAT

What is the standard VAT rate in Latvia 2026?
The standard VAT rate in Latvia in 2026 is 21%. It applies to most goods and services not listed in the reduced or zero-rate categories.
Which goods have 12% VAT in Latvia?
12% VAT applies to: prescription medicines and medical devices, books and magazines (including e-books), baby products, district heating, and public transport.
What is VAT input tax (priekšnodoklis)?
VAT-registered businesses can deduct input VAT (paid on purchases) from output VAT (charged to customers). Only the difference is paid to SRS. If input VAT exceeds output VAT, SRS refunds the surplus.
When must the VAT return be filed?
The VAT return must be filed by the 20th of the following month for the previous period (monthly or quarterly). Late filing results in penalties and late payment interest.

Disclaimer — calculator results are indicative only

This calculator uses 2026 Latvia tax rates and provides an approximate result for informational purposes only. Results do not replace the professional advice of a certified accountant or tax consultant. Your individual situation (employment type, exemptions, international aspects, contract structure, etc.) may significantly affect actual tax amounts. Balansis (SIA Wonderstore) accepts no liability for decisions made solely on the basis of this tool.

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