Subject: Tax policy changes and tax revenue in the Baltics States 2025
From: Līga Gudēvica-Liepiņa <[email-masked]>
To: <[email-masked]>, "RAM Info"
Cc: <[email-masked]>, "Helena Lehtis",Ieva Kodoliņa-Miglāne <[email-masked]>,Kristīne Bāra <[email-masked]>
Date: Fri, 17 Jan 2025 11:48:54 +0200

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:
<mailto:[email-masked]> [email-masked])
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:  <mailto:[email-masked]>
[email-masked]

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

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