How to reduce the withholding tax rate for tax residents of non-EEA countries (and Lithuania)?

The lowered withholding tax rate is in force for private investors EU / EEA who are tax residents. The law change is effective from 14 November 2022. From mid of November the standard withholding tax rate is 5% for investors mentioned above (excluding Latvia), and 20% for all other investors.

If your country of tax residence has a double tax treaty (DTT) with Latvia (double taxation agreement), you may be eligible for a reduced withholding tax rate.

Apart from countries outside of the EU and EEA, Lithuanian investors can also benefit from a reduced withholding tax rate.

In this table you can find the withholding tax rates for non-EU/EEA countries:

Country WTH rate
Albania 10%
Armenia 10%
Azerbaijan 10%
Belarus 10%
Canada 10%
Central African Republic 10%
China 10%
Georgia 5%
India 10%
Israel 10%
Japan 10%
Kazakhstan 10%
Korea 10%
Kosovo 10%
Kuwait 5%
Kyrgyzstan 10%
Lithuania 0%
Macedonia 5%
Mexico 10%
Moldova 10%
Montenegro 10%
Morocco 10%
Qatar 5%
Saudi Arabia 5%
Serbia 10%
Singapore 10%
Switzerland 10%
Tajikistan 7%
Turkey 10%
Turkmenistan 10%
Ukraine 10%
United Arab Emirates 2.5%
United Kingdom 10%
United States of America 10%
Uzbekistan 10%
Viet Nam 10%

Guide

To apply a reduced withholding tax rate, a tax residence certificate issued by a competent institution in your country must be provided. The document should contain at least your name, surname, personal code, taxation year, and confirmation that you are a tax resident of this country according to tax conventions between your country and Latvia. In addition, a special form must be filled out. This form is available on Debitum platform in your account Verifications section.

Please check with your local tax authorities to see how you can obtain a tax resident certificate in your country of tax residence.

Austria

To get Tax Residence Certificate from Austria you need to turn to Finanzamt Österreich

Check here the example of Tax Residence certificate from Austria 

Belgium

To get Tax Residence Certificate from Belgium you need to turn to the Federale Overheidsdienst FINANCIËN (Digital Certificate available)

Check here the example of the Tax Residence certificate from Belgium

Bulgaria

To get Tax Residence Certificate from Bulgaria you need to turn to the National Revenue Agency

Check here the example of the Tax Residence certificate from Bulgaria

Czech Republic

To get Tax Residence Certificate from the Czech Republic you need to turn to the Finanční správa (Digital Certificate available)

Check here the example of the Tax Residence certificate from Czech Republic

Estonia

To get Tax Residence Certificate from Estonia you need to turn to the Estonian Tax and Customs Board

France

To get Tax Residence Certificate from France you need to turn to the La Direction générale des Finances publiques

Check here the example of the Tax Residence certificate from France

Germany

To get Tax Residence Certificate from Germany you need to turn to the local tax office
Instruction: Fill in the form online at German Federal Ministry of Finance, print it and post it to the mailbox of the local tax office.

Check here the example of the Tax Residence certificate from Germany

Hong Kong

To get Tax Residence Certificate from Hong Kong you need to turn to the Inland Revenue Department

Italy

To get Tax Residence Certificate from Italy you need to turn to the Agenzia Entrate

Check here the example of the Tax Residence certificate from Italy

Lithuania

To get Tax Residence Certificate from Lithuania you need to turn to the Valstybinė mokesčių inspekcija (VMI) 

Check here the example of the Tax Residence certificate from Lithuania

Tax residence certificate from Lithuania can be requested online here:
Step 1 for Lithuanian citizens

Step 2 for Lithuanian citizens

Step 3 for Lithuanian citizens

Step 4 for Lithuanian citizens

Luxemburg

To get Tax Residence Certificate from Luxemburg you need to turn to the Administration des contributions directes – ACD

Netherlands

To get Tax Residence Certificate from the Netherlands you need to turn to the Belastingdienst

Check here the example of the Tax Residence certificate from the Netherlands

Poland

To get Tax Residence Certificate from Portugal you need to turn to Naczelnik Drugiego Urzędu Skarbowego (Digital Certificate available)

Check here the example of the Tax Residence certificate from Poland

Portugal

To get Tax Residence Certificate from Portugal you need to turn to the Autoridade tribunaria e aduaneira (AT) (Digital Certificate available)

Check here the example of the Tax Residence certificate from Portugal

Romania

To get Tax Residence Certificate from Romania you need to turn to the Agenţia Naţională de Administrare Fiscală

Spain

To get Tax Residence Certificate from Romania you need to turn to the Agencia Tributaria (Digital Certificate available)

Check here the example of the Tax Residence certificate from Spain

United Kingdom

To get Tax Residence Certificate from the United Kingdom you need to turn to the HMRC

United Arab Emirates

To get Tax Residence Certificate from the United Arab Emirates you need to turn to the Federal Tax authority (Digital Certificate available)

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