Tax policy changes and tax revenue in the Baltics States 2025

Dokumendiregister	Rahandusministeerium
Viit	5-1/276-1
Registreeritud	17.01.2025
Sünkroonitud	20.01.2025
Liik	Sissetulev kiri
Funktsioon	5 RIIGI MAKSU- JA TOLLIPOLIITIKA KAVANDAMINE JA ELLUVIIMINE
Sari	5-1 Kirjavahetus maksu- ja tollipoliitika ning riigilõivu osas (Arhiiviväärtuslik)
Toimik	5-1/2025
Juurdepääsupiirang	Avalik
Juurdepääsupiirang
Adressaat	Ministry of Finance of the Republic of Latvia
Saabumis/saatmisviis	Ministry of Finance of the Republic of Latvia
Vastutaja	Erle Kõomets (Rahandusministeerium, Kantsleri vastutusvaldkond, Finants- ja maksupoliitika valdkond, Maksu- ja tollipoliitika osakond)
Originaal	Ava uues aknas

Failid

Baltic_states_2025.xlsx

E-kiri.eml

Baltic_states_2025.xlsx

image002.png

E-kiri.eml

Dear colleagues,

As is customary, the Ministry of Finance of Latvia has prepared the Baltic States file to be updated this year as well. Please find it attached.

Regarding the key tax rates and reliefs across the Baltic States this year we have added two additional years in the file (not only the current year) to inform you about the changes that have already been adopted in Latvia and also to see what changes are planned in our neighbouring countries. It would be very useful if you could fill in the information not only for 2025 but also for 2026-2027.

Furthermore, we would appreciate it if you could update the data on key tax revenues and tax revenue forecasts (on an accrual basis).

Regarding the salary calculator, we would be very grateful, if you could update the calculations for two years (2025 and 2026), mainly to see how the additional 2% defence tax on income will be calculated in Estonia. So please feel free to customize the table of parameters in the salary calculator sheet and add the additional tax.

We kindly ask you to mark any changes made in the corresponding country sheet and in the revenue sheet. If it is necessary, please update also the data for previous years.

We would appreciate it if you could complete the excel file with your latest data and send it to Līga Gudēvica-Liepiņa (e-mail: [email protected]) at your earliest convenience and if possible by 7th February, 2025.

As usual after collecting all the data we will send you the updated file.

If you have any questions or comments, please don't hesitate to reach out to us.

We appreciate your collaboration and eagerly await your feedback!

Best Regards,
Līga Gudēvica-Liepiņa
Senior Expert of Tax Policy Strategy Division
of Tax Analysis Department
Phone: (+371) 28346190
E-mail: [email protected]

Ministry of Finance of the Republic of Latvia
Smilsu street 1, Riga, LV-1919, Latvia
Homepage: www.fm.gov.lv
E-mail: [email protected]

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