Natural resources tax on packaging (DRN) — household packaging, household textiles, batteries and waste electrical and electronic equipment in Latvia
Natural resources tax on packaging (DRN) publishes 24 rate rows for household packaging, household textiles, batteries and waste electrical and electronic equipment in Latvia for 2026; its base rate for Glass is 0.44 EUR/kg. Last verified 2026-09-16
What this scheme is
Household packaging
Natural resources tax on packaging (DRN) — Statutory tax rate set in Annex 7 of the Latvian Natural Resources Tax Law; producers whose packaging is covered by an approved recovery system are exempt.
Declaration basis: EUR per kg of packaging material, statutory tax rate. Official site: vid.gov.lv ↗. Official rates page: likumi.lv ↗.
Household textiles
Natural resources tax on textiles (DRN) — Statutory tax rate set in section 26.1 of the Latvian Natural Resources Tax Law; producers who ensure separate collection and join an approved textile EPR scheme are exempt.
Declaration basis: EUR per kg of textile products, statutory tax rate. Official site: vid.gov.lv ↗. Official rates page: likumi.lv ↗.
Batteries
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).
Declaration basis: EUR per kg of batteries placed on the Latvian market or used in own economic activity. Official site: likumi.lv ↗. Official rates page: likumi.lv ↗.
Waste electrical and electronic equipment
Natural resources tax on EEE (DRN) — Statutory tax on environmentally harmful goods under the Natural Resources Tax Act, Annex 6 table 3; administered by the State Revenue Service (VID).
Declaration basis: EUR per kg placed on the Latvian market or used in own economic activity; one line per unit (gab.). Official site: likumi.lv ↗. Official rates page: likumi.lv ↗.
What it covers, and where the rows are on this site
| Stream | Year | Rows | Full schedule |
|---|---|---|---|
| Household packaging | 2026 | 9 | /latvia/2026/ |
| Household textiles | 2026 | 1 | /textile/latvia/2026/ |
| Batteries | 2026 | 6 | /battery/latvia/2026/ |
| Waste electrical and electronic equipment | 2026 | 8 | /weee/latvia/2026/ |
Only years with a page on this site are listed. A year this library holds but does not publish free of charge is not shown here and no figure from it appears on this page.
Representative rates
One row per material category — the same rows the cross-country comparison table uses. The complete schedule, with every category, band, bonus and malus, stays on the country rate page linked above each block.
| Material category | Official code | Rate as published | Source | Verified |
|---|---|---|---|---|
| Glass Glass | 0.44 EUR/kg | likumi.lv ↗ official | 2026-09-16 | |
| Paper and cardboard Wood, paper and cardboard, or other natural fibres | 0.24 EUR/kg | likumi.lv ↗ official | 2026-09-16 | |
| Steel Metal | 1.1 EUR/kg | likumi.lv ↗ official | 2026-09-16 | |
| Rigid plastic Plastic-containing packaging: plastics (polymers), excluding 4.1 and 4.3-4.6 | 1.25 EUR/kg | likumi.lv ↗ official | 2026-09-16 | |
| Other plastics and composites Plastic-containing packaging: polystyrene | 2.2 EUR/kg | likumi.lv ↗ official | 2026-09-16 |
| Material category | Official code | Rate as published | Source | Verified |
|---|---|---|---|---|
| All textiles (single flat rate) Textile products | 0.5 EUR/kg | likumi.lv ↗ official | 2026-09-16 |
What it costs before the first kilogram
This scheme is the one the rule library names for this country:
We could not obtain an official registration fee for Latvia at a source we could read logged out on 2026-09-04. Not obtained means we did not find one, not that there is none — ask the authority before you budget. For Natural resources tax on packaging (DRN) — the source this site holds Latvia rates from — we found no published minimum annual or membership fee at a page we could read logged out on 2026-09-04. Not obtained means we did not find one, not that there is none. A third fixed cost is an authorised representative, where one is required. For Latvia this library records: Not published; the representative question above has the detail. The price of a representative is commercial, quoted per provider, and no official source publishes it, so this library holds no figure for it. None of the above is the per-kilogram fee: that one is on the rate page and in the calculator.
- Registration fee: read 2026-09-04 · no source we could read
- Scheme minimum: read 2026-09-04 · no source we could read
Where to go next
Provenance
Sources behind the rate rows
- https://likumi.lv/ta/id/124707-dabas-resursu-nodokla-likums
read 2026-09-16 · official · sha256 288f891c7700
This scheme's own pages — Addresses as recorded in this library's scheme entry. The read date behind every figure on this page is on the source that figure came from.
- https://www.vid.gov.lv
- https://likumi.lv/ta/id/124707-dabas-resursu-nodokla-likums
- https://likumi.lv
How to cite
EPR Rates (2026). Natural resources tax on packaging (DRN) — household packaging, household textiles, batteries and waste electrical and electronic equipment in Latvia. https://eprrates.com/schemes/lv_drn/ · Retrieved 2026-09-17. CC BY 4.0.
@misc{eprratesschemeslvdrn,
title = {Natural resources tax on packaging (DRN) — household packaging, household textiles, batteries and waste electrical and electronic equipment in Latvia},
author = {{EPR Rates}},
year = {2026},
url = {https://eprrates.com/schemes/lv_drn/},
note = {Retrieved 2026-09-17. CC BY 4.0}
}
Rate figures are extracted from the official publications listed under Sources; those source documents remain under their publishers' terms.