Latvia Introduces a More Competitive Dividend Tax Regime
Accounting
From 2026, Latvian company owners may choose between two dividend distribution models: either continue applying the existing 20% corporate income tax (CIT) regime or opt for a more attractive split-tax regime on distributed profits — particularly favourable for foreign investors — consisting of 15% CIT and 6% personal income tax (PIT).
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2 min read
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27 Feb 2026
