Dividenžu Nodokļa Kalkulators

PRIMARY/DEFAULT regime, unchanged since 2018: SIA profit distributed as a dividend is taxed only at company level via UIN (uzņēmumu ienākuma nodoklis) at the classic 20/80 rate — to pay a shareholder a net dividend of €80,000 the company owes €80,000 x 20/80 = €20,000 UIN (total profit €100,000 splits 20% tax / 80% net), and the individual shareholder pays ZERO further personal IIN on the dividend received. NEW from 1 January 2026 (confirmed current, PwC Latvia and ifinanses.lv both verified): capital companies whose shareholders are EXCLUSIVELY natural persons may ELECT (this is optional, not mandatory — the classic 20/80 regime with 0% personal tax remains the default for every company, including those with corporate/foreign shareholders who are ineligible for the alternative) an alternative dual-layer regime instead: 15% UIN at company level, calculated as (net distributed amount / 0.85) x 15%, PLUS 6% IIN withheld from the shareholder on the net-of-UIN amount actually paid out. Worked example (ifinanses.lv): to pay a shareholder a net-of-UIN distribution of €10,000, the company's pre-tax profit consumed is €10,000/0.85=€11,764.71, of which UIN=15% x €11,764.71=€1,764.71; the shareholder then receives the €10,000 gross-of-IIN dividend but owes 6% IIN=€600, netting €9,400 in hand. Total tax under the alternative = €1,764.71 UIN + €600 IIN = €2,364.71 on €11,764.71 of profit consumed (≈20.1%) — essentially at tax-burden parity with the classic 20/80 regime (≈20%), NOT a tax cut; the two rates cannot simply be added (15%+6%=21%) because they are computed on different bases (company pre-tax profit vs. net-of-UIN dividend), which is why the effective combined burden lands at ≈20%, not 21%. The stated policy rationale for offering the alternative: it lets Latvia-resident individual shareholders show tax actually paid IN Latvia at the personal level (the 6% IIN), which foreign shareholders' home-country tax authorities may let them credit against foreign tax on the same dividend under a double-tax treaty (harder to credit a purely corporate-level tax like the classic 20% UIN with 0% personal layer) and directs that 6% IIN revenue to municipal budgets rather than the state budget. This JSON's grossUpNumerator/Denominator model the classic DEFAULT 20/80 regime only, since DividendConfig's schema has no field for a second, dual-layer (UIN+IIN) archetype alongside the primary one — id 15 (dividend-tax) and id 17 (company-profit-dividend) pages should surface this note's alternative-regime numbers as a toggle/comparison, matching keyword-research/lv.json's explicit 'beatProduct' plan for both slugs.