Latvia Capital Gains Tax
Detailed capital gains tax rates and rules for Latvia in 2026.
Capital GainsEUR
Capital gains are taxed at 20% for individuals. Real estate gains are taxed at 20% if the property was held for less than 5 years or was not the primary residence. Securities gains are taxed at 20% as capital income.
Standard Rate
20%
Exemptions
- Gains from sale of primary residence owned for at least 5 years and registered as residence for at least 12 months are exempt
- Gains from sale of personal property held over 1 year (except real estate and financial instruments) are exempt
How Latvia Capital Gains compares
Latvia’s capital gains tax rate of 20% is the 43rd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Europe’s regional average of 17.8%.
Latvia
20%
Europe average
17.8%
Global average
13.8%
