Latvia tax residency: the 183-day rule
You’re a Latvian tax resident if your declared place of residence is in Latvia, or if you stay there for 183 days or longer in any 12-month period beginning or ending in the tax year — the calendar year. If you weren’t resident the year before, you’re resident from the date you first arrived.
Latvia 183-day calculator
183 days or more in Latvia in any 12 months beginning or ending in the tax year make you resident. The calculator counts any part of a day there as a day.
Latvia tax residency: 183 days in any 12 months
Section 14 of Latvia’s Law on Taxes and Fees makes you a resident if:
- your declared place of residence is in Latvia; or
- you stay in Latvia for 183 days or longer in any 12-month period beginning or ending in a tax year; or
- you’re a Latvian citizen employed abroad by the Latvian government.
The tax year is the calendar year.
| At a glance | Latvia |
|---|---|
| The day test | 183 days or longer |
| Over | any 12 months beginning or ending in the tax year |
| Resident from | the date you first arrived, if not resident the year before |
| A day counts if | the law doesn’t say; FlySee counts any part of it |
Arriving and leaving
- Arriving: not resident the year before, you’re resident in the tax year from the date you first arrived.
- Leaving: not resident the next year, you’re not resident after the date you leave — if from then on your ties abroad are closer than with Latvia: property or family there, or social insurance contributions paid there.
- Any 12 months: the window can start in last year or end in next year, so days add up across 1 January.
Worked example
You were in Latvia from 23 September to 31 December: 100 days. Arriving again on 1 March, you can stay until 21 May — your 182nd day in 12 months. On 22 May you’d reach 183.
Estonia counts 183 days within 12 consecutive months: see Estonia tax residency. Other countries, side by side: 183-day rule by country.
How FlySee counts it
FlySee has no Latvia tracker built in; a tax tracker of your own counts the 183 days: Latvia, fewer than 183 days, any 12 months, any part of a day. Any 12 months are counted over 366 days, so a leap year’s are held — a day early, never late. The law doesn’t say how a part of a day counts; FlySee counts any part of one.