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Latvia Tax Exempt Income



Some forms of income in Latvia are tax-exempt as follows:

  • Proceeds from the sale of a residential apartment that has been held for at least 12 months.
  • Receipts from a private pension fund.
  • Prizes from lotteries and games of chance to the maximum defined in law.
  • Income from government and municipal bonds.
  • Travel expenses to the place of work, subject to the conditions specified.
  • Receipts from religious institutions on condition that they do not exceed the minimum taxable income.





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