Any natural resources acquired as a result of economic activities (e.g. surface and underground water, dolomite, quartz sand), the collection of edible park snails, taking advantage of useful features of the bowels of the earth by pumping natural gas or greenhouse gases into geological structures, pollution (waste, emissions, and pollutants), products harmful to the environment (e.g. lubricating oil, electric batteries, oil filters, tyres), electrical and electronic equipment and appliances, radioactive substances, packaging, disposable tableware, means of transport, the volume of emitted greenhouse gasses that is not included in the number of emission quotas surrendered, coal, coke, and lignite are subject to a natural resource tax in Latvia.

The rates are specific for each product and are based on weight, volume, or the amount of the product.

The taxpayer may reduce one’s tax liability by taking part in recycling programmes for packaging, products harmful to the environment, electrical and electronic equipment and appliances, and means of transport. Taxpayers do not have an obligation to recycle themselves to be entitled to relief; instead, they can conclude an agreement with a recycler.

On some of the products, the taxpayer must also pay disposal tax at varying rates.