This kind of tax is paid as well as by national corporations as well as by non-resident permanent establishments for their income earned in Latvia.
Enterprise income tax 15%
For the foreigners to avoid the double taxation the amount of Latvian Income Tax can be reduced to that paid in the corresponding foreign country. Note! The according tax payment should be certified by a foreign tax-collection institution! Learn more about tax convention here and about the procedures of applying for tax relief here. Download the list of the countries with which Latvia has signed the tax convention here.