IIN Annual Declaration Deadline: March 1 to June 1

Three months. That is the window Latvia gives you to file your annual personal income declaration — from March 1 to June 1. Outside that window, filing becomes complicated, penalties may apply, and your potential refund enters a bureaucratic queue that moves at its own pace.

The declaration covers all personal income earned in the previous calendar year (2025 income for the spring 2026 filing period).

Who Must File

Filing is mandatory if you:

• Had income from more than one employer
• Received income that was not taxed at source (rental income, foreign income, capital gains from property or investments)
• Were registered as self-employed at any point during the year
• Owe additional IIN based on your total annual income

Filing is voluntary — but financially smart — if you have deductible expenses: medical costs, education fees, charitable donations, life insurance premiums, or 3rd pillar pension contributions. These deductions are capped at EUR 10,000 per year total, and the refund at the 25.5% IIN rate can reach EUR 2,550.

Key Dates Within the Window

• March 1: EDS opens for annual declarations. Early filers get faster refunds — VID processes March submissions noticeably quicker than May ones.
• June 1: Hard deadline. After this date, if you owed additional tax and did not file, VID applies late-filing penalties and interest on the unpaid amount.

VID processes refunds within 3 months of submission. File on March 1, and you could see your refund by mid-April. File on May 30, and you might wait until late August.

What If You Miss June 1

If you were due a refund, late filing does not trigger penalties — but VID may request additional documentation, and processing takes longer. You can file a late declaration for up to 3 previous tax years.

If you owed additional tax, the situation is less forgiving. Interest accrues from June 2 at 0.05% per day, and VID may impose administrative penalties for late filing. On EUR 1,000 in undeclared tax, two months of delay costs you EUR 30 in interest plus the risk of a formal fine.

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Do Not Let the June 1 Deadline Slip

The declaration takes 20 minutes if your situation is simple. If you have foreign income, investment gains, or multiple deduction categories, the stakes of getting it wrong are real -- and the March filing advantage disappears fast.

File your IIN declaration with professional support →