Latvia battery tax rates 2026 (natural resources tax, DRN)
Latvia charges 68× more per kg for accumulators for storing electricity generated by photovoltaic panels than for accumulators or batteries for the traction of road-going electric or hybrid cars (2026). Basis: Accumulators for storing electricity generated by photovoltaic panels · Accumulators or batteries for the traction of road-going electric or hybrid cars
How fees are set
Natural resources tax on batteries (DRN) — Statutory tax on environmentally harmful goods under the Natural Resources Tax Act, Annex 6; administered by the State Revenue Service (VID).
Latvia charges batteries as 'environmentally harmful goods' under the natural resources tax, in Annex 6 of the same act whose Annex 7 carries the Latvian packaging rates. The schedule is organised by chemistry and purpose rather than by the five categories of Regulation (EU) 2023/1542: lead accumulators, nickel-cadmium and iron-nickel accumulators, non-rechargeable galvanic cells, accumulators for storing photovoltaic electricity, all other accumulators, and — added from 2024-01-01 — batteries for the traction of road-going electric or hybrid cars. The spread is wide: non-rechargeable galvanic cells are taxed at fifteen times the rate of lead accumulators, while electric-vehicle traction batteries carry the lowest rate in the schedule. A taxpayer that meets the statutory recovery rates and joins or runs a compliant management system is exempt, so the published rate is in practice the fallback price of not complying.
Declaration basis: EUR per kg of batteries placed on the Latvian market or used in own economic activity. Official rates page: likumi.lv ↗
Rates
| Material / item | As published | Conditions | Effective | Source |
|---|---|---|---|---|
| Lead accumulators Code GEN-PBA-ANY | 0.74 EUR/kg | The Latvian tax schedule does not assign the five categories of Regulation (EU) 2023/1542; this line is defined by chemistry and purpose only. Annex 6 item 2, sub-item as published. Tax on environmentally harmful goods, per kilogram placed on the Latvian market or used in own economic activity. Rate in force from 2024-01-01 (unchanged in the 2026 consolidated text). | 2024-01-01 | likumi.lv ↗ 2026-08-26 official |
| Nickel-cadmium and iron-nickel accumulators Code GEN-NCD_FENI-ANY | 4 EUR/kg | The Latvian tax schedule does not assign the five categories of Regulation (EU) 2023/1542; this line is defined by chemistry and purpose only. Annex 6 item 2, sub-item as published. Tax on environmentally harmful goods, per kilogram placed on the Latvian market or used in own economic activity. Rate in force from 2024-01-01 (unchanged in the 2026 consolidated text). | 2024-01-01 | likumi.lv ↗ 2026-08-26 official |
| Galvanic cells and galvanic batteries (non-rechargeable) Code GEN-PRI-ANY | 11 EUR/kg | The Latvian tax schedule does not assign the five categories of Regulation (EU) 2023/1542; this line is defined by chemistry and purpose only. Annex 6 item 2, sub-item as published. Tax on environmentally harmful goods, per kilogram placed on the Latvian market or used in own economic activity. Rate in force from 2024-01-01 (unchanged in the 2026 consolidated text). | 2024-01-01 | likumi.lv ↗ 2026-08-26 official |
| Accumulators for storing electricity generated by photovoltaic panels Code GEN-UNS-PVESS | 17.03 EUR/kg | The Latvian tax schedule does not assign the five categories of Regulation (EU) 2023/1542; this line is defined by chemistry and purpose only. Annex 6 item 2, sub-item as published. Tax on environmentally harmful goods, per kilogram placed on the Latvian market or used in own economic activity. Rate in force from 2024-01-01 (unchanged in the 2026 consolidated text). A separate exemption route exists for producers that keep separate accounts for photovoltaic panels, inverters and their storage accumulators, or that run a solar plant of at least one megawatt installed capacity and bear the waste management costs themselves. | 2024-01-01 | likumi.lv ↗ 2026-08-26 official |
| Other electric accumulators Code GEN-OTH-ANY | 17.03 EUR/kg | The Latvian tax schedule does not assign the five categories of Regulation (EU) 2023/1542; this line is defined by chemistry and purpose only. Annex 6 item 2, sub-item as published. Tax on environmentally harmful goods, per kilogram placed on the Latvian market or used in own economic activity. Rate in force from 2024-01-01 (unchanged in the 2026 consolidated text). | 2024-01-01 | likumi.lv ↗ 2026-08-26 official |
| Accumulators or batteries for the traction of road-going electric or hybrid cars Code EVB-UNS-ANY | 0.25 EUR/kg | Category 5 electric-vehicle batteries (Regulation (EU) 2023/1542, Art. 3) — the Latvian law names the electric and hybrid car traction purpose itself. Annex 6 item 2, sub-item as published. Tax on environmentally harmful goods, per kilogram placed on the Latvian market or used in own economic activity. Rate in force from 2024-01-01 (unchanged in the 2026 consolidated text). Introduced from 2024-01-01; no rate applied before that date. No tax is payable where the purchase contract for the battery or the vehicle guarantees that the spent battery will be sent back to the country of manufacture. | 2024-01-01 | likumi.lv ↗ 2026-08-26 official |
ᴮ bonus / discount · ᴹ malus / surcharge. Latvia publishes no per-kilogram battery scheme fee. These are the statutory natural resources tax rates payable by producers who stay outside an approved scheme; joining one exempts the producer from the tax.
Compare all 10 countries → comparison table. Other countries: France · Belgium · Sweden · Switzerland · Netherlands · Hungary · Poland · Croatia · Luxembourg
Provenance
Method version 1.9.0 · snapshots taken 2026-08-26
- https://likumi.lv/ta/id/124707-dabas-resursu-nodokla-likums
fetched 2026-08-26 · official · sha256 49df97043a5e
How to cite
EPR Rates (2026). Latvia Battery Tax Rates 2026 — €/kg (natural resources tax). https://eprrates.com/battery/latvia/2026/ · Retrieved 2026-08-27. CC BY 4.0.
@misc{eprratesbatterylatvia2026,
title = {Latvia Battery Tax Rates 2026 — €/kg (natural resources tax)},
author = {{EPR Rates}},
year = {2026},
url = {https://eprrates.com/battery/latvia/2026/},
note = {Retrieved 2026-08-27. CC BY 4.0}
}
Rate figures are extracted from the official publications listed under Sources; those source documents remain under their publishers' terms.
Download
sample.csv — country × material category × base rate (CC BY 4.0) · 2 KB · updated 2026-08-26
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