{"id":11248,"date":"2025-07-04T10:30:36","date_gmt":"2025-07-04T07:30:36","guid":{"rendered":"https:\/\/www.inlatplus.lv\/ru\/?post_type=publication&#038;p=11248"},"modified":"2025-07-04T11:22:27","modified_gmt":"2025-07-04T08:22:27","slug":"nalogovaja-sistema-latvii-dlja-kommersantov","status":"publish","type":"publication","link":"https:\/\/www.inlatplus.lv\/lv\/archives\/publication\/nalogovaja-sistema-latvii-dlja-kommersantov","title":{"rendered":"Nodok\u013cu sist\u0113ma komersantiem Latvij\u0101"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large is-resized\"><img loading=\"lazy\" src=\"https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2025\/07\/img_8167-1024x545.jpg\" alt=\"\" class=\"wp-image-11253\" width=\"512\" height=\"273\" srcset=\"https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2025\/07\/img_8167-1024x545.jpg 1024w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2025\/07\/img_8167-300x160.jpg 300w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2025\/07\/img_8167-768x409.jpg 768w, https:\/\/www.inlatplus.lv\/wp-content\/uploads\/2025\/07\/img_8167.jpg 1193w\" sizes=\"(max-width: 512px) 100vw, 512px\" \/><\/figure>\n\n<p>Latvij\u0101 nodok\u013cu sist\u0113ma komersantiem un uz\u0146\u0113mumiem ir atkar\u012bga no izv\u0113l\u0113t\u0101s darb\u012bbas formas un nodok\u013cu re\u017e\u012bma. Zem\u0101k ir nor\u0101d\u012bti nodok\u013ci Latvij\u0101 uz 03.07.2025.<\/p>\n\n<p>Galvenie nodok\u013ci individu\u0101lajiem komersantiem<\/p>\n\n<p><strong>Iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN)<\/strong><\/p>\n\n<p>25,5% \u2013 standarta likme ien\u0101kumiem.<br>33% \u2013 ja ien\u0101kumi p\u0101rsniedz 105 300 eiro gad\u0101 (progres\u012bv\u0101 likme).<br>+3% \u2013 ja ien\u0101kumi p\u0101rsniedz 200 000 eiro gad\u0101.<\/p>\n\n<p>\u012apatn\u012bbas: Nodok\u013cu gr\u0101mati\u0146a, neapliekamais minimums 510 eiro\/m\u0113n., papildu atvieglojumi pension\u0101riem un apg\u0101d\u0101jamiem.<\/p>\n\n<p><strong>Mikrouz\u0146\u0113mumu nodoklis (MUN)<\/strong><\/p>\n\n<p>25% \u2013 no apgroz\u012bjuma.<\/p>\n\n<p>Ja gada apgroz\u012bjums ir 50 000 eiro un vair\u0101k, un uz\u0146\u0113mumam ir pien\u0101kums re\u0123istr\u0113ties k\u0101 PVN maks\u0101t\u0101jam, tas zaud\u0113 ties\u012bbas b\u016bt mikrouz\u0146\u0113mumu nodok\u013ca maks\u0101t\u0101jam.<\/p>\n\n<p>Ties\u012bbas k\u013c\u016bt par mikrouz\u0146\u0113mumu un izv\u0113l\u0113ties maks\u0101t mikrouz\u0146\u0113mumu nodokli ir:<\/p>\n\n<ul><li>individu\u0101lajam komersantam;<\/li><li>individu\u0101lajam uz\u0146\u0113mumam, zemnieku vai zvejnieku saimniec\u012bbai;<\/li><li>fiziskai personai, kura ir re\u0123istr\u0113ta Valsts ie\u0146\u0113mumu dienest\u0101 k\u0101 saimniecisk\u0101s darb\u012bbas veic\u0113js.<\/li><\/ul>\n\n<p><strong>Pievienot\u0101s v\u0113rt\u012bbas nodoklis (PVN)<\/strong><\/p>\n\n<p>21% \u2013 standarta likme.<br>12% \u2013 samazin\u0101t\u0101 likme (medikamentiem, \u012bpa\u0161iem produktiem, z\u012bdai\u0146u p\u0101rtikai, viesn\u012bcu pakalpojumiem, malkai).<br>5% \u2013 \u012bpa\u0161os gad\u012bjumos (iespieddarbiem).<br>0% \u2013 atsevi\u0161\u0137os likum\u0101 paredz\u0113tajos gad\u012bjumos (piem\u0113ram, pre\u010du eksports).<\/p>\n\n<p>Atbr\u012bvojums no PVN, ja apgroz\u012bjums ir maz\u0101ks par 50 000 eiro gad\u0101 (var re\u0123istr\u0113ties br\u012bvpr\u0101t\u012bgi).<\/p>\n\n<p><strong>Valsts soci\u0101l\u0101s apdro\u0161in\u0101\u0161anas oblig\u0101t\u0101s iemaksas (VSAOI)<\/strong><\/p>\n\n<p>Uz\u0146\u0113mumiem: 34,09% no darba algas (no tiem 23,59% maks\u0101 darba dev\u0113js, 10,50% \u2013 darba \u0146\u0113m\u0113js).<br>Pa\u0161nodarbin\u0101taj\u0101m person\u0101m: 31,07% no valst\u012b noteikt\u0101s minim\u0101l\u0101s algas un +10% no p\u0101r\u0113jiem ien\u0101kumiem.<\/p>\n\n<p><strong>Uz\u0146\u0113mumu ien\u0101kuma nodoklis (uz\u0146\u0113mumu ien\u0101kuma nodoklis par dividend\u0113m)<\/strong><\/p>\n\n<p>20% \u2013 ja dividendes tiek izmaks\u0101tas fiziskai personai.<br>0% \u2013 ja pe\u013c\u0146a tiek reinvest\u0113ta.<\/p>\n\n<p><strong>Nekustam\u0101 \u012bpa\u0161uma nodoklis<\/strong><\/p>\n\n<p>No 0,2% l\u012bdz 1,5% no nekustam\u0101 \u012bpa\u0161uma kadastr\u0101l\u0101s v\u0113rt\u012bbas, l\u012bdz 3% pamestiem objektiem.<\/p>\n\n<p><strong>Popul\u0101r\u0101k\u0101s uz\u0146\u0113m\u0113jdarb\u012bbas formas Latvij\u0101<\/strong><\/p>\n\n<ol><li>Sabiedr\u012bba ar ierobe\u017eotu atbild\u012bbu (SIA) \u2013 pe\u013c\u0146as nodoklis, sadalot dividendes, ir 20% (vai 0%, ja pe\u013c\u0146a netiek sadal\u012bta).<\/li><li>Individu\u0101lais komersants vai pa\u0161nodarbin\u0101ta persona (IK) \u2013 maks\u0101 IIN (25,5%) vai mikrouz\u0146\u0113mumu nodokli (25%).<\/li><\/ol>\n\n<blockquote class=\"wp-block-quote\"><p>Juridiskais birojs <strong>Inlatplus <\/strong>vienm\u0113r ir gatavs pal\u012bdz\u0113t saviem klientiem uz\u0146\u0113muma re\u0123istr\u0113\u0161an\u0101 un sniegt nepiecie\u0161am\u0101s juridisk\u0101s konsult\u0101cijas.<\/p><\/blockquote>\n","protected":false},"excerpt":{"rendered":"<p>Latvij\u0101 nodok\u013cu sist\u0113ma komersantiem un uz\u0146\u0113mumiem ir atkar\u012bga no izv\u0113l\u0113t\u0101s darb\u012bbas formas un nodok\u013cu re\u017e\u012bma. Zem\u0101k ir nor\u0101d\u012bti nodok\u013ci Latvij\u0101 uz 03.07.2025. Galvenie nodok\u013ci individu\u0101lajiem komersantiem Iedz\u012bvot\u0101ju ien\u0101kuma nodoklis (IIN) 25,5% \u2013 standarta likme ien\u0101kumiem.33% \u2013 ja ien\u0101kumi p\u0101rsniedz 105 300 eiro gad\u0101 (progres\u012bv\u0101 likme).+3% \u2013 ja ien\u0101kumi p\u0101rsniedz 200 000 eiro gad\u0101. \u012apatn\u012bbas: Nodok\u013cu [&hellip;]<\/p>\n","protected":false},"template":"","yoast_head":"\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inlatplus.lv\/en\/archives\/publication\/nalogovaja-sistema-latvii-dlja-kommersantov\" \/>\n<meta property=\"og:locale\" content=\"lv_LV\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nodok\u013cu sist\u0113ma komersantiem Latvij\u0101\" \/>\n<meta property=\"og:description\" content=\"\u0412 \u041b\u0430\u0442\u0432\u0438\u0438 \u043d\u0430\u043b\u043e\u0433\u043e\u0432\u0430\u044f \u0441\u0438\u0441\u0442\u0435\u043c\u0430 \u0434\u043b\u044f \u043a\u043e\u043c\u043c\u0435\u0440\u0441\u0430\u043d\u0442\u043e\u0432 \u0437\u0430\u0432\u0438\u0441\u0438\u0442 \u043e\u0442 \u0432\u044b\u0431\u0440\u0430\u043d\u043d\u043e\u0439 \u0444\u043e\u0440\u043c\u044b \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0438 \u0440\u0435\u0436\u0438\u043c\u0430 \u043d\u0430\u043b\u043e\u0433\u043e\u043e\u0431\u043b\u043e\u0436\u0435\u043d\u0438\u044f. \u041d\u0438\u0436\u0435 \u043f\u0440\u0435\u0434\u0441\u0442\u0432\u043b\u0435\u043d\u044b \u043d\u0430\u043b\u043e\u0433\u0438 \u0432 \u041b\u0430\u0442\u0432\u0438\u0438 \u043f\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0438 \u043d\u0430 03.07.2025. \u041e\u0441\u043d\u043e\u0432\u043d\u044b\u0435 \u043d\u0430\u043b\u043e\u0433\u0438 \u0434\u043b\u044f \u0438\u043d\u0434\u0438\u0432\u0438\u0434\u0443\u0430\u043b\u044c\u043d\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u043d\u0438\u043c\u0430\u0442\u0435\u043b\u0435\u0439 \u041f\u043e\u0434\u043e\u0445\u043e\u0434\u043d\u044b\u0439 \u043d\u0430\u043b\u043e\u0433 \u0441 \u043d\u0430\u0441\u0435\u043b\u0435\u043d\u0438\u044f (IIN) 25,5% \u2013 \u0441\u0442\u0430\u043d\u0434\u0430\u0440\u0442\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430 \u043d\u0430 \u0434\u043e\u0445\u043e\u0434.33% \u2013 \u0435\u0441\u043b\u0438 \u0434\u043e\u0445\u043e\u0434 \u043f\u0440\u0435\u0432\u044b\u0448\u0430\u0435\u0442 \u20ac105 300 \u0432 \u0433\u043e\u0434 (\u043f\u0440\u043e\u0433\u0440\u0435\u0441\u0441\u0438\u0432\u043d\u0430\u044f \u0441\u0442\u0430\u0432\u043a\u0430).+3% \u2013 \u0435\u0441\u043b\u0438 \u0434\u043e\u0445\u043e\u0434 \u0431\u043e\u043b\u0435\u0435 \u20ac200 000\/\u0433\u043e\u0434. 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