International treaty
Latvia: tax treaties
Tax treaties and related documents between the UK and Latvia.
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Synthesised text of the Multilateral Instrument and the 1996 UK-Latvia Double Taxation Convention 鈥� in force
The 1996 UK-Latvia Double Taxation Convention has been modified by the聽Multilateral Instrument (MLI).
The modifications made by the聽MLI聽are effective in respect of the 1996 UK-Latvia Double Taxation Convention.
It is effective in the UK and Latvia from:
- 1 January 2021 for taxes withheld at source
It is effective in the UK from:
- 1 April 2021 for Corporation Tax
- 6 April 2021 for Income Tax and Capital Gains Tax
It is effective in Latvia from:
- 1 August 2020 for all other taxes
The Double Taxation Convention entered into force on 30 December 1996.
It鈥檚 effective in Latvia from 1 January 1997 and in the UK from:
- 1 April 1997 for Corporation Tax
- 6 April 1997 for Income Tax and Capital Gains Tax
Updates to this page
Published 22 February 2007
Last updated 28 August 2025
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Added the Synthesised text of the Multilateral Instrument and the 1996 UK-Latvia Double Taxation Convention 鈥� in force.
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First published.