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For more information on prices for Micro-company, please follow the link.

More detail...

Latvian LLC (SIA) can be registered with the State Revenue Service as a micro-tax payer if it meets the following criteria:

  1. All its shareholders are natural persons
  2. Its turnover in a calendar year does not exceed 100000 EUR
  3. The number of employees does not exceed 5 at any time
  4. The maximum remuneration per employee is 720 EUR per month

The main advantage of micro-company is a lowered tax rate – 9% for the first 3 years of activity and 12% from the 4th year, which already includes:

  1. Personal income tax
  2. Social security contributions
  3. The business risk fee and corporate income tax

In other words, instead of paying a several taxes and state fees micro-tax company pays just one, which includes all the aforementioned fees.

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