How to reduce the withholding tax rate for tax residents of non-EEA countries (and Lithuania)?
The lowered withholding tax rate is in force for private investors EU / EEA who are tax residents. The law change is effective from 14 November 2022. From mid of November the standard withholding tax rate is 5% for investors mentioned above (excluding Latvia), and 20% for all other investors.
If your country of tax residence has a double tax treaty (DTT) with Latvia (double taxation agreement), you may be eligible for a reduced withholding tax rate.
Apart from countries outside of the EU and EEA, Lithuanian investors can also benefit from a reduced withholding tax rate.
In this table you can find the withholding tax rates for non-EU/EEA countries:
| Country | WTH rate |
| Albania | 10% |
| Armenia | 10% |
| Azerbaijan | 10% |
| Belarus | 10% |
| Canada | 10% |
| Central African Republic | 10% |
| China | 10% |
| Georgia | 5% |
| India | 10% |
| Israel | 10% |
| Japan | 10% |
| Kazakhstan | 10% |
| Korea | 10% |
| Kosovo | 10% |
| Kuwait | 5% |
| Kyrgyzstan | 10% |
| Lithuania | 0% |
| Macedonia | 5% |
| Mexico | 10% |
| Moldova | 10% |
| Montenegro | 10% |
| Morocco | 10% |
| Qatar | 5% |
| Saudi Arabia | 5% |
| Serbia | 10% |
| Singapore | 10% |
| Switzerland | 10% |
| Tajikistan | 7% |
| Turkey | 10% |
| Turkmenistan | 10% |
| Ukraine | 10% |
| United Arab Emirates | 2.5% |
| United Kingdom | 10% |
| United States of America | 10% |
| Uzbekistan | 10% |
| Viet Nam | 10% |
Guide
To apply a reduced withholding tax rate, a tax residence certificate issued by a competent institution in your country must be provided. The document should contain at least your name, surname, personal code, taxation year, and confirmation that you are a tax resident of this country according to tax conventions between your country and Latvia. In addition, a special form must be filled out. This form is available on Debitum platform in your account Verifications section.
Please check with your local tax authorities to see how you can obtain a tax resident certificate in your country of tax residence.
Austria
To get Tax Residence Certificate from Austria you need to turn to Finanzamt Österreich
Check here the example of Tax Residence certificate from Austria
Belgium
To get Tax Residence Certificate from Belgium you need to turn to the Federale Overheidsdienst FINANCIËN (Digital Certificate available)
Check here the example of the Tax Residence certificate from Belgium
Bulgaria
To get Tax Residence Certificate from Bulgaria you need to turn to the National Revenue Agency
Check here the example of the Tax Residence certificate from Bulgaria
Czech Republic
To get Tax Residence Certificate from the Czech Republic you need to turn to the Finanční správa (Digital Certificate available)
Check here the example of the Tax Residence certificate from Czech Republic
Estonia
To get Tax Residence Certificate from Estonia you need to turn to the Estonian Tax and Customs Board
France
To get Tax Residence Certificate from France you need to turn to the La Direction générale des Finances publiques
Check here the example of the Tax Residence certificate from France
Germany
To get Tax Residence Certificate from Germany you need to turn to the local tax office
Instruction: Fill in the form online at German Federal Ministry of Finance, print it and post it to the mailbox of the local tax office.
Check here the example of the Tax Residence certificate from Germany
Hong Kong
To get Tax Residence Certificate from Hong Kong you need to turn to the Inland Revenue Department
Italy
To get Tax Residence Certificate from Italy you need to turn to the Agenzia Entrate
Check here the example of the Tax Residence certificate from Italy
Lithuania
To get Tax Residence Certificate from Lithuania you need to turn to the Valstybinė mokesčių inspekcija (VMI)
Check here the example of the Tax Residence certificate from Lithuania
Tax residence certificate from Lithuania can be requested online here:
Step 1 for Lithuanian citizens
Step 2 for Lithuanian citizens
Step 3 for Lithuanian citizens
Step 4 for Lithuanian citizens
Luxemburg
To get Tax Residence Certificate from Luxemburg you need to turn to the Administration des contributions directes – ACD
Netherlands
To get Tax Residence Certificate from the Netherlands you need to turn to the Belastingdienst
Check here the example of the Tax Residence certificate from the Netherlands
Poland
To get Tax Residence Certificate from Portugal you need to turn to Naczelnik Drugiego Urzędu Skarbowego (Digital Certificate available)
Check here the example of the Tax Residence certificate from Poland
Portugal
To get Tax Residence Certificate from Portugal you need to turn to the Autoridade tribunaria e aduaneira (AT) (Digital Certificate available)
Check here the example of the Tax Residence certificate from Portugal
Romania
To get Tax Residence Certificate from Romania you need to turn to the Agenţia Naţională de Administrare Fiscală
Spain
To get Tax Residence Certificate from Romania you need to turn to the Agencia Tributaria (Digital Certificate available)
Check here the example of the Tax Residence certificate from Spain
United Kingdom
To get Tax Residence Certificate from the United Kingdom you need to turn to the HMRC
United Arab Emirates
To get Tax Residence Certificate from the United Arab Emirates you need to turn to the Federal Tax authority (Digital Certificate available)