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Bitcoin Tax in Latvia (2026)

Capital gains taxResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page now is verified against the sources listed below: the tax authority, the governing rule and the shape of the regime. Rates, exemptions and the reporting duty land here once our research is reviewed.

You generally pay Latvian personal income tax on income from selling crypto-assets as capital gain income. The State Revenue Service states that an individual's income from selling crypto-assets, or virtual currency, is income from capital gains, and that a personal income tax rate of 25.5 percent applies to it from 2025.

Key facts

Regime
Capital gains tax
Tax authority
Valsts ieņēmumu dienests
Framework
Fiziskas personas darbības ar kriptoaktīviem
Tax year
2025
Reporting duty
A Latvian resident individual must submit a capital gains income declaration to the State Revenue Service for income from disposal of virtual currency or crypto-assets, subject to the stated reporting rules.

Frequently asked questions

How are bitcoin gains taxed in Latvia?

The State Revenue Service states that in the general case an individual's income from selling crypto-assets, or virtual currency, is taxed as income from capital gains.

What Latvian tax rate applies to crypto asset gains?

The authority states that a personal income tax rate of 25.5 percent applies to that capital gain income from 2025.

Sources

The authority itself: Valsts ieņēmumu dienests. Rules change with each budget; check the figure that matters to you there before you file.

Buying is the other question: how to buy bitcoin in Latvia covers exchanges, payment methods and legality for residents. Running a crypto business here is a third one: Crypto License in Latvia (2026).

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