在拉脱维亚，加密货币如何征税？
在拉脱维亚，加密货币被归类为一种特殊类别进行征税，税率为 25.5%。不适用长期免税规定。
Common questions
- 拉脱维亚对加密货币的资本利得税税率是多少？
- 拉脱维亚的资本利得税税率为 25.5%，适用于加密货币。
- 拉脱维亚是否提供长期的加密货币税收减免？
- 不，拉脱维亚不为加密货币提供长期的税收减免。
- 拉脱维亚采用何种税收制度？
- 拉脱维亚采用全球税收制度。
Latvia 的加密货币税
Latvia 的加密货币是 根据特殊/混合税制征税.
治疗
根据特殊/混合税制征税
长期
仍需纳税
头条利率
25.5%
对于搬迁到拉脱维亚并成为税务居民的个人而言，加密货币被视为资本资产，将其处置为法定货币的收益按资本利得征税（通常为 25.5%），没有免税的长期持有期；只有某些非居民在 2027 年底前可享受公开交易加密货币的临时豁免。
“Capital gains arising from the disposal of capital assets are taxed at 25.5%. Capital assets include real estate, shares, investment fund certificates, debentures, intellectual property, and virtual currency (e.g. cryptocurrency). However, income from transactions with capital assets that have been initiated but not completed by 31 December 2024 will be subject to the PIT rate of 20% in 2025, 2026, and 2027 (it required submission of the special notification form to the SRS by the end of 2024). Capital gains a Latvian non-resident receives from disposal of publicly traded crypto-assets occurring from 1 January 2025 to 31 December 2027 are exempted from additional 3% PIT.” — State Revenue Service of the Republic of Latvia (via capital-gains rules summarized in PwC tax overview)
反映了个人加密货币处置的税务处理。估算 — 请与链接来源核对。 参见方法论。