International treaty

Latvia: tax treaties

Tax treaties and related documents between the UK and Latvia.

• From: HM Revenue & Customs
• Published: 22 February 2007
• Last updated: 28 August 2025
  Show all updates

  1. 28 August 2025

     Added the Synthesised text of the Multilateral Instrument and the 1996 UK-Latvia Double Taxation Convention — in force.

  2. 22 February 2007

     First published.

Documents

Synthesised text of the Multilateral Instrument and the 1996 UK-Latvia Double Taxation Convention — in force

HTML

1996 Latvia-UK Double Taxation Convention - in force

PDF, 148 KB, 38 pages

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Details

Synthesised text of the Multilateral Instrument and the 1996 UK-Latvia Double Taxation Convention — in force

The 1996 UK-Latvia Double Taxation Convention has been modified by the Multilateral Instrument (MLI).

The modifications made by the MLI 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’s 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