Latvia: 25.5% on capital income, state fee on purchase for individuals 1.5%
Interest, bonds, funds and gains are taxed at 25.5% (transactions started before December 31, 2024: 20% from 2025 to 2027); a 3% surcharge applies to annual income above EUR 200,000. A home sale is tax-free after 60 months of ownership with 12 months of registration, or if it is the only property. The state fee for registering title for individuals has been 1.5% since July 1, 2021.
What this changes in the calculation
Nothing; 25.5% matches.