Tax on winnings in Latvia (from 2025)
From 1 January 2025, changes to Latvia's personal income tax (PIT) apply to gambling winnings. This page explains when the tax applies and how it is calculated. This is general information, not tax advice.
When the tax applies
Winnings that exceed €3,000 and are paid in one transaction, or in several consecutive transactions within a single login session, are subject to a 25.5% income tax. The tax is calculated on the amount above the tax-free minimum of €3,000.
How the tax is calculated
| Withdrawal | Tax-free | Taxable part | Tax 25.5% | Paid out |
|---|---|---|---|---|
| €3,500 | €3,000 | €500 | €127.50 | €3,372.50 |
| €5,000 | €3,000 | €2,000 | €510 | €4,490 |
| €6,000 | €3,000 | €3,000 | €765 | €5,235 |
Several smaller withdrawals
If over a year you receive several withdrawals that are individually below €3,000 but together exceed it, it is the player's duty to file a declaration and pay the tax on the excess. For example, withdrawals of €500 + €1,000 + €1,000 + €2,000 = €4,500; the tax is calculated on €1,500 (4,500 − 3,000), which is €382.50.
Larger winnings
The part of winnings above €105,300 per year is subject to 33% tax. The exact calculations are more complex, so for large winnings it is advisable to consult a tax adviser or the State Revenue Service.
Important
The casino operator automatically withholds the tax from withdrawals exceeding €3,000 in one session. You will see whether the tax applies and its amount at the moment of withdrawal. This page is informational - always verify the exact details with official State Revenue Service (VID) sources.
