The following WHT rates are applicable to the payments:
|
Recipient
|
WHT (%)
|
|
Dividends1
|
Interest1
|
Royalties1
|
Management fees3
|
Disposal of real estate
|
Rent of real estate
|
|
Non-resident companies and related Latvian companies using certain CIT reliefs
|
0
|
0
|
0
|
20
|
3
|
5
|
|
Companies in tax havens2
|
20
|
20
|
20
|
20
|
20
|
20
|
1 No WHT, except tax-haven companies.
2 20% WHT applies to all payments to companies located in tax havens. Goods/securities acquired at market prices are exempt.
3 Payments to residents of DTT countries are not subject to WHT, provided the non-resident does not have a PE in Latvia and a residence certificate is available.
