{"id":6780,"date":"2026-03-05T17:52:58","date_gmt":"2026-03-05T15:52:58","guid":{"rendered":"https:\/\/ronaldmcdonaldmajalatvija.lv\/tax-information\/"},"modified":"2026-07-13T12:11:44","modified_gmt":"2026-07-13T09:11:44","slug":"tax-information","status":"publish","type":"page","link":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/how-to-support\/tax-information\/","title":{"rendered":"Tax Information"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"6780\" class=\"elementor elementor-6780 elementor-5231\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-86b10cd e-flex e-con-boxed e-con e-parent\" data-id=\"86b10cd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c1af3c3 animated-slow elementor-invisible elementor-widget elementor-widget-heading\" data-id=\"c1af3c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeIn&quot;}\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">The legislation of the Republic of Latvia provides for the following tax breaks for donors<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ac2bd3 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"3ac2bd3\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><h3><strong>For Legal Entities: Corporate Income Tax Relief<\/strong><\/h3><\/div><\/div><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><ul><li>Exclude from the corporate income tax base for the tax period the amount donated, but not more than five percent of the profit for the previous fiscal year after taxes;<\/li><li>Do not include the donated amount in the corporate income tax base for the tax period, but not more than two percent of the total gross wages calculated for employees in the previous reporting year, on which state social insurance contributions were paid;<\/li><li>Reduce the corporate income tax calculated on dividends for the reporting year during the tax period by 85 percent of the donated amount, but not exceeding 30 percent of the corporate income tax calculated on the dividends.<\/li><\/ul><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ec4edb5 elementor-invisible elementor-widget elementor-widget-text-editor\" data-id=\"ec4edb5\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_animation&quot;:&quot;fadeInUp&quot;}\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><h3><strong>Individuals\u2014personal income tax payers<\/strong><\/h3><\/div><\/div><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><ul><li>If a donation has been made to a budgetary institution, to an association, foundation, or religious organization registered in Latvia, or to an institution granted public benefit organization status, or to a non-governmental organization registered in an EU or EEA country, that operates under a status comparable to that of a public benefit organization.<\/li><li>Donation amounts may be included in your annual income tax return. Please note that the total amount of donations may not exceed 50% of your annual taxable income, but may not exceed 600 EUR.<\/li><li>Documents (such as a payment order) confirming that the donation was made must be retained.<\/li><\/ul><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The legislation of the Republic of Latvia provides for the following tax breaks for donors For Legal Entities: Corporate Income Tax Relief Exclude from the corporate income tax base for the tax period the amount donated, but not more than five percent of the profit for the previous fiscal year after taxes; Do not include [&hellip;]<\/p>\n","protected":false},"author":10,"featured_media":0,"parent":6836,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-6780","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/pages\/6780","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/comments?post=6780"}],"version-history":[{"count":1,"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/pages\/6780\/revisions"}],"predecessor-version":[{"id":6786,"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/pages\/6780\/revisions\/6786"}],"up":[{"embeddable":true,"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/pages\/6836"}],"wp:attachment":[{"href":"https:\/\/ronaldmcdonaldmajalatvija.lv\/en\/wp-json\/wp\/v2\/media?parent=6780"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}