Tax residency in Latvia: the 183-day rule

How the days are counted

183 days or more in any twelve-month period that starts or ends in the tax year. Neither the law nor the tax authority says whether a part day counts, so we count any presence to warn earlier; treat it as an estimate. If you were not resident the previous year, you are resident from the date you first arrived.

Having your declared address on the Latvian register makes you resident with no days at all, so the count does not decide on its own.

The source