Micro-enterprise tax

The micro-enterprise tax is a tax that includes:

• mandatory state social insurance contributions, personal income tax and business risk duty for micro-enterprise’s employees;
• corporate income tax if the micro-enterprise falls under the criteria of a corporate income tax payer;
• micro-enterprise’s owner’s personal income tax for the income part of the micro-enterprise’s economic activity.

A tax payer who pays the micro-enterprise tax does not pay separately the personal income tax, the corporate income tax, the business risk duty nor the mandatory state social insurance contributions. The micro-enterprise tax as a single tax payment comprises all the tax types listed above.

Posted in: [:lv]Mikrouzņēmumu nodoklis [:en]Microenterprise tax [:ru]Micro налог