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Learn moreLatvia: Temporary solidarity contribution on banks and credit institutions
Contribution would be levied at a rate of 60% on surplus net interest income during 2025, 2026, and 2027
The government on October 8, 2024, approved draft legislation introducing a temporary solidarity contribution on surplus profits generated by banks and credit institutions operating in Latvia.
- The contribution would be levied at a rate of 60% on surplus net interest income generated for the relevant calendar year during 2025, 2026, and 2027
- Surplus net interest income would be defined as 50% of the net interest income (interest income minus interest expenses) that exceeds the average net interest income of the five years between January 1, 2018, to December 31, 2022
The draft legislation will now be considered by the Parliament.
Read an October 2024 report prepared by KPMG’s EU Tax Centre
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