Latvia’s 183-Day Tax Residency Rule
Latvia treats you as resident at 183 days in any 12 months beginning or ending in the tax year, or through a declared Latvian place of residence.
Last verified: October 2026
You can be a Latvian tax resident through either a declared place of residence in Latvia or 183 days there in any 12-month period beginning or ending in the tax year. Staying below 183 days does not remove residence under the declared-address route.
- Threshold
- 183 days or more
- Counting window
- Any 12 months beginning or ending in the tax year
- Alternative route
- A declared place of residence in Latvia
- Tax year
- Calendar year
- Legal basis
- Law on Taxes and Fees, Section 14(2) and (3)
The rule
Section 14(2) of the Law on Taxes and Fees sets the individual residence tests. Exactly 183 days meets the presence test. The period can cross 31 December, so counting each calendar year separately can miss it.
The law also treats a Latvian citizen employed abroad by the Latvian government as resident. A declared Latvian address is another independent route; a short stay does not override it.
How to count it
- Keep the arrival and departure dates for every stay in Latvia.
- Add the days of presence in each 12-month period beginning or ending in the relevant tax year.
- Compare the combined visits with 183 days, rather than resetting every January.
Section 14 states days of presence but does not itself spell out partial-day treatment. Keep both travel dates in your records and confirm their treatment with the State Revenue Service if those dates decide your status.
Example. You have 100 days of presence in the autumn and another 83 the following spring. If all 183 fall within one qualifying 12-month period, the day-count test is met even though neither calendar year alone reaches it.
Count your own days in the 183-day calculator. It opens set to Latvia’s rolling 12-month count and includes both travel days; confirm their legal treatment if they decide your status.
Beyond the day count
Section 14(3) governs when residence begins and ends under the presence route. For someone not resident in the preceding year, residence starts from the first arrival in Latvia in the tax year. The departure provision has conditions, including closer ties abroad and not being resident in the following year. A tax treaty can also affect the result when two countries claim residence.
AtlasDays tracks Latvia’s 183-day rule automatically
The Latvia Tax Residency tracker adds your logged days across rolling 12-month windows and includes both travel days. It does not assess your declared address, treaty position or residence start and end dates.
Get AtlasDaysFAQ
Is Latvia’s 183-day test a calendar-year count?
No. It uses any 12-month period beginning or ending in the tax year, so visits across two calendar years can combine.
Does exactly 183 days qualify?
Yes. Section 14(2) says 183 days or more.
Can a declared address make me resident below 183 days?
Yes. A declared place of residence in Latvia is a separate domestic residence test. Any applicable treaty must also be considered.
About this article: AtlasDays provides general information, not legal, tax, or immigration advice. Rules change and outcomes depend on your circumstances, so never rely on it alone: check the linked official source or ask a qualified professional.