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Tax rates in Latvia Tax Rate Explanation VAT 22% Obligatory registration as a VAT payer if turnover during previous 12 months exceeds 35,000 LVL (approx. 49,800 EUR) Corporate income tax The standard rate -15%. For micro companies – 9% (Turnover may not exceed 70,000 LVL (approx. 100,000 EUR) during the financial year. Supposing turnover exceeds 70’000 LVL; tax rate for exceeded part will be 20%.The number of employees may not exceed 5). Dividend tax 10% For natural persons 10% For legal persons, except for dividends paid out to resident of other European Union or European Economical Zone country Personal income tax 25% Social security contributions 11% Employee’s contribution 24.09% Employer’s contribution Real property tax 0,2 – 1,5% Depends on the form of real property https://www.company-registration-latvia.lv/list1_tax-rates-in-latvia/
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Tax rates in Latvia Tax Rate Explanation VAT 22% Obligatory registration as a VAT payer if turnover during previous 12 months exceeds 35,000 LVL (approx. 49,800 EUR) Corporate income tax The standard rate -15%. For micro companies – 9% (Turnover may not exceed 70,000 LVL (approx. 100,000 EUR) during the financial year. Supposing turnover exceeds 70’000 LVL; tax rate for exceeded part will be 20%.The number of employees may not exceed 5). Dividend tax 10% For natural persons 10% For legal persons, except for dividends paid out to resident of other European Union or European Economical Zone country Personal income tax 25% Social security contributions 11% Employee’s contribution 24.09% Employer’s contribution Real property tax 0,2 – 1,5% Depends on the form of real property https://www.company-registration-latvia.lv/list1_tax-rates-in-latvia/
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