📄 VID

Annual income tax return

The mandatory annual return is filed from 1 March to 1 June (if annual income exceeds 105,300 EUR — from 1 April to 1 July). A voluntary return is filed to reclaim overpaid tax for eligible expenses — medical, education and others. The easiest way is the VID Electronic Declaration System (EDS), which loads your data and calculates the tax automatically.

Service passportUpdated: 28.07.2026.
Cost
Free
Duration
EDS fills in the data automatically
Deadline
Mandatory: 1 March – 1 June
Where
VID EDS (eds.vid.gov.lv)

Who this applies to

Mandatory — if income tax was not fully withheld during the year or the income earner is responsible for paying it (e.g. self-employed persons, landlords, seafarers). Voluntary — anyone wishing to reclaim overpaid tax for eligible expenses.

Step by step

Log in to EDS

Sign in to EDS with Latvija.gov.lv authentication. The system loads VID's data on your income and calculates the amount payable or refundable. VID advises not to rush in the first days of March, when the system is overloaded.

Add eligible expenses

Only the given year's expenses go into the return. Medical e-receipts appear automatically if you agreed to data sharing with VID; family members' receipts must be added manually. The “Mans VID” app is handy for photographing receipts.

Submit the return

The mandatory return for the previous year is due 1 March – 1 June; with income above 105,300 EUR — 1 April – 1 July. If the deadline falls on a weekend or holiday, the next working day applies.

Pay or receive the refund

Any tax due can be paid in the EDS “Payments” section or via internet bank to the unified tax account: Valsts budžets (VID), reg. No. 90000010008, account LV33TREL1060000300000. Overpaid tax is refunded to your account.

Common mistakes

Attaching receipts from other years — only the relevant year's eligible expenses may be included.
Thinking the voluntary return “expires” after 1 June — it can be filed for 3 more years (for 2025 — until 23 June 2029).
Forgetting to add family members' e-receipts manually — only your own medical receipts appear automatically.
Rushing on 1–2 March, when EDS is most overloaded — there is plenty of time.

Frequently asked questions

What are the income tax rates?

25.5% on annual income up to 105,300 EUR and 33% above. On total annual income over 200,000 EUR an additional 3% rate applies to the excess from 2025. EDS calculates the tax automatically.

For how many years can I reclaim overpaid tax?

A voluntary return can be filed or amended for three previous years. In 2026 you can file or amend returns for 2025, 2024 and 2023.

When is the mandatory return due?

1 March – 1 June for the previous year. With income above 105,300 EUR — 1 April – 1 July. If the deadline is a holiday, the next working day applies.

What's the easiest way to submit receipts?

With the “Mans VID” mobile app — photograph the expense documents and they are sent to EDS. Keep the e-receipts in case VID asks to see them.

Official sources

Verified against official sources · 28.07.2026.