Taxes in Europe Database v2
Law "On Lottery and gambling duty and tax".
Gambling tax revenue should be included into the budget according to the following allocation:
Lottery tax revenue from state scale lottery should be included into the state budget, but from the local scale - into local government budget.
Territory of Latvia.
Lottery and gambling tax has to be paid by enterprises which have received special licence for lottery and gambling organizing and maintenance.
Gambling tax object is the organizer of gambling, gambling venue and gambling equipment.
Lottery tax object is income from the ticket sale.
Basis of assessment:
Lotteries and gambling organized in territory of Latvia.
Nongovernmental organizations and their associations and religious organizations are exempt from lottery tax, if they organize local lottery with single nature (set in the law).
Gambling organized in vehicles which make transnational trips are exempt from gambling tax, if gambling place can use only registered passengers.
Lottery tax rates from income of the sale of tickets:
Gambling tax rates (for calendar year):
Organizers of gambling or lotteries shall pay the tax for the preceding month by the 15th date of the following month (inclusive).
State Revenue Service.