Published: 28.04.2026.
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The State Social Insurance Agency (SSIA) invites pension recipients (individuals) who have been assigned the status of a Latvian tax non-resident by the State Revenue Service (SRS) to additionally submit to SSIA certificates confirming their country of tax residence.

This is necessary so that SSIA, when paying out a Latvian pension, can withhold personal income tax (PIT) in accordance with the applicable legal regulations.

PIT is not withheld from a Latvian pension if the individual has submitted documents to SSIA confirming their country of tax residence and the applicable tax treaty provides that the tax must be paid in the individual’s country of residence.

PIT is withheld from the full amount of the Latvian pension if:

  • SSIA does not have information about the individual’s country of tax residence, i.e., the individual has not submitted the relevant documents to SSIA. Depending on the pension amount, such documents are valid for 12 months or 5 years;
  • the previously submitted documents confirming the country of tax residence have expired;
  • the individual has submitted documents confirming a country of tax residence that is not a member of the European Union or the European Economic Area (EU/EEA), and the tax treaty provides that PIT is to be withheld in the country paying the pension, as the non-taxable minimum for pensioners does not apply to these pensions.

PIT is withheld from the portion of the Latvian pension exceeding EUR 500 if the individual has submitted documents confirming their country of tax residence, and this country is an EU/EEA Member State, and the tax treaty provides that PIT must be applied in Latvia.

A recipient of a Latvian pension who is a non-resident of Latvia must submit to SSIA a completed certificate–application of tax residence in accordance with Cabinet of Ministers Regulation No. 178 “Procedures for the Application of Tax Relief Provided for in International Agreements for the Avoidance of Double Taxation and the Prevention of Tax Evasion”.

SSIA will withhold or not withhold PIT from the Latvian pension in accordance with the applicable tax treaty once the certificate for tax relief has been approved by SRS.

If SSIA receives an electronic application for granting a Latvian pension from a competent authority of an EU/EEA country, Switzerland, the United Kingdom, or a country with which Latvia has concluded social security agreements, the tax residence status may be certified using a designated form.

If the information received from SRS regarding the individual’s tax resident/non-resident status changes for tax withholding purposes, SSIA will apply PIT withholding in accordance with the updated information within the relevant tax year.

More detailed information about determining tax residence status is available on the SRS website:
https://www.vid.gov.lv/lv/rezidences-statusa-noteiksana
as well as in the methodological material:
https://www.vid.gov.lv/lv/media/1904/download?attachment

To receive a consultation from SSIA, it is recommended to write to konsultacijas@vsaa.gov.lv or call +371 64507020.

The State Social Insurance Agency (SSIA) invites recipients of Latvian pensions (individuals) who have been assigned the status of a Latvian tax non-resident by the State Revenue Service (SRS) to additionally submit to SSIA certificates confirming their country of tax residence.

Why?
So that SSIA can determine whether personal income tax (PIT) relief applies to the Latvian pension.

What was the situation until now?
When paying pensions, SSIA applied a non-taxable minimum of EUR 500 to most Latvian tax non-residents whose pensions were subject to PIT.

What changes from 1 April?
From 1 April 2026, for some individuals receiving pensions from SSIA, the procedure for PIT withholding and the application of the pensioner’s non-taxable minimum may change.

  • PIT is not withheld from a Latvian pension if the individual has submitted documents to SSIA confirming their country of tax residence and the tax treaty provides that the tax must be paid only in the individual’s country of residence.
  • PIT is withheld from the full amount of the Latvian pension if:
    • SSIA does not have information about the country of tax residence, i.e., the individual has not submitted the relevant documents to SSIA. Depending on the pension amount, such documents are valid for 12 months or up to five years.
    • the documents on tax residence previously submitted to SSIA have expired;
    • the individual has submitted documents confirming a country of tax residence that is not a member of the European Union or the European Economic Area (EU/EEA), and the tax treaty provides that PIT is withheld in the country paying the pension, as the non-taxable minimum for pensioners does not apply to these pensions.
  • PIT is withheld from the portion of the Latvian pension exceeding EUR 500 if the individual has submitted documents confirming a country of tax residence that is an EU/EEA country, and the tax treaty provides that PIT is withheld in the country paying the pension.

Do I need to know what the tax treaty between Latvia and my current country of residence provides?
Yes, this is important, because some tax treaties provide that PIT must be paid only in the individual’s country of tax residence, while others provide that PIT is withheld in the country paying the pension.

Where can I find this treaty?
Tax treaties with all countries are available on the SRS website: International Agreements and Administrative Cooperation | State Revenue Service

A summary table of countries can be viewed here:
Download: Withholding of personal income tax from pensions for Latvian non-residents (residents of other countries) in accordance with tax treaties

How can I find out whether I am a Latvian tax non-resident?
This can be clarified by contacting the Latvian State Revenue Service (SRS).

How can I certify my country of tax residence?
The procedure for certifying a country of tax residence is determined by Cabinet of Ministers Regulation No. 178 “Procedures for the Application of Tax Relief Provided for in International Agreements for the Avoidance of Double Taxation and the Prevention of Tax Evasion”.
SRS informational material is available here: https://ej.uz/apliecinajumaiesniegsana

To prove the country of tax residence, the individual must submit a residence certificate issued by the other contracting state (if the total pension amount during the tax year does not exceed EUR 5000) or a “Residence Certificate – Application for Tax Relief” together with a residence certificate issued by their country (if the total pension amount during the tax year exceeds EUR 5000).

If the total pension amount during the tax year does not exceed EUR 5000, the individual must confirm their country of tax residence to SSIA every year.

Is it enough to fill in the form and send it to SSIA?
SSIA will forward the received residence certificate and the residence certificate issued by the other contracting state to SRS for evaluation and approval.

If the total pension amount during the tax year does not exceed EUR 5000, the residence certificate issued by the other contracting state will be assessed by SSIA, which will decide on PIT withholding and the application of the pensioner’s non-taxable minimum depending on the country of residence.

How can I submit these documents if I do not plan to travel to Latvia?

Documents can be submitted with a secure, verifiable electronic signature.

Depending on the country involved, documents may require legalisation or certification with an “Apostille”.

What should I do if I plan to apply for a Latvian pension in autumn?

If you are a Latvian tax non-resident and live in an EU/EEA country, Switzerland, the United Kingdom, or a country with which Latvia has concluded a social security agreement, we recommend submitting your pension application through the competent authority of that country. In this case, the received pension application will serve as confirmation of your country of tax residence. In other cases, the certification of the country of tax residence must be arranged in accordance with the procedure described above.

Will pension applications received by SSIA before 1 April through the competent authorities of the above-mentioned countries be valid for determining the country of tax residence?

Yes. For Latvian tax non-residents, they will continue to serve as confirmation of the country of tax residence.