Does Airbnb handle the tax for me?
It does not — and that assumption is expensive. Income from letting property is taxable economic activity. Listing the flat through Airbnb or any other platform does not change that. You must choose a tax regime. The revenue service lists three: the general regime, notified economic activity at 10% of rental revenue, and the micro-enterprise regime at 25% of turnover. The deadlines differ: under the general and micro-enterprise regimes you register before starting; under notified activity, the revenue service must be informed within five working days of concluding the rental agreement, with a copy attached.
📋 The rules
- Letting is economic activity
- The platform's involvement changes nothing
- Regimes: general, 10%, 25%
- General and micro: register before starting
- Notified activity: 5 working days to inform
🔓 Exceptions
- Using a Latvian platform does not by itself trigger foreign-service VAT registration
- Where use of a foreign platform is genuinely free, VAT registration may not be required
- For a tourist group, the group leader completes the declaration, not each member
⚠️ Penalties & fines
Failing to register costs €50–210 for a natural person and €50–350 for a legal entity. But the real bill is retrospective tax: the revenue service can assess the unpaid tax from the date registration should have happened, adding interest of 0.05% for every overdue day. And from 10 July 2026 there is a change. A publicly bookable apartment, part of a building or group of rooms offering overnight accommodation now falls within the broader tourist-accommodation definition. The practical effect: you must obtain the prescribed declaration and check the travel document of foreign guests.
📎 Official sources
❓ Frequently asked
Does the platform handle the tax?
It does not. The platform's involvement does not replace the landlord's registration or notification, income tax, or any VAT obligations. The responsibility stays with the owner.
What tax regimes are there?
The revenue service lists three: the general regime, notified economic activity at 10% of rental revenue, and the micro-enterprise regime at 25% of turnover. Which suits you depends on your position.
How quickly must I notify?
Under the general and micro-enterprise regimes you register before starting the activity. Under notified activity, the revenue service must be informed within five working days of concluding the agreement.
Do I need to register for VAT?
Possibly. Receiving a paid service from a foreign platform can raise the VAT question even below the €50,000 threshold. A small landlord may be able to use the special VAT procedure.
What changes in July 2026?
A publicly bookable apartment or group of rooms offering overnight accommodation falls within the tourist-accommodation definition. You must obtain the prescribed declaration and check foreign guests' travel documents.
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