Latvia

A confirmed special regime exists: under amendments to the Personal Income Tax law adopted on 28 June 2023 (in force retroactively from 1 January 2023), an OECD-state citizen or resident holding the Latvian digital nomad visa may elect a flat 15 percent PIT rate on Latvia-taxable income, available within 365 days of becoming a Latvian tax resident, instead of the standard progressive rates of up to 31 percent. Electing the 15 percent rate forfeits deductions and the non-taxable minimum/allowances. Otherwise standard residency rules apply: spending 183 or more days in Latvia within a 12-month period makes the holder a Latvian tax resident, taxed on worldwide income; under 183 days means non-resident status, taxed only on Latvia-sourced income.