The Latvian State Revenue Service Oct. 8 announced the Q3 2025 capital gains tax filing and payment deadlines for individuals. The announcement includes: 1) the filing and payment deadlines of Oct. 15 and Oct. 23, respectively, for Q3 capital gains exceeding 1,000 euros (US$1,155); 2) the 25.5 percent tax rate for capital gains income earned after Jan. 1; 3) the 20 percent tax rate for capital asset transactions started, but not completed, before Dec. 31, 2024, for 2025 to 2027; 4) instructions for declaring capital income online and by mail; 5) the exemption for capital gains from real estate sales ...
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