Latvia textile tax rate 2026 (natural resources tax, DRN)
How fees are set
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.
Latvia publishes no per-kilogram scheme fee for textiles. What exists is a statutory natural resources tax (dabas resursu nodoklis) on textile products, added to the law in December 2023 and in force from 1 July 2024. It is payable per kilogram of textile products sold in Latvia or used for the producer's own economic activity, and it is not payable where the producer ensures separate collection and preparation for re-use, recycling or recovery and either operates an approved extended producer responsibility scheme for textile waste or contracts with an approved textile waste manager. The rate shown is therefore the fallback price paid by producers who stay outside a scheme — the same shape as the Polish opłata produktowa already in this dataset, not a scheme tariff. The law defines textile products as household textiles, clothing, clothing accessories and footwear, including articles whose main component is not a textile material.
Declaration basis: EUR per kg of textile products, statutory tax rate. Official rates page: likumi.lv ↗
Rates
| Material / item | As published | Conditions | Effective | Source |
|---|---|---|---|---|
| Textile products | 0.5 EUR/kg | Statutory tax per kilogram of textile products sold in Latvia or used for own economic activity. Not payable if the producer ensures separate collection and preparation for re-use, recycling or recovery and either operates an approved extended producer responsibility scheme for textile waste or contracts with an approved textile waste manager. | 2024-07-01 | likumi.lv ↗ 2026-08-26 official |
ᴮ bonus / discount · ᴹ malus / surcharge. Latvia publishes no per-kilogram textile scheme fee. The figure is the statutory natural resources tax payable by producers who stay outside an approved scheme; joining one exempts the producer from the tax.
Compare all 4 countries → comparison table. Other countries: France · Netherlands · Hungary
Provenance
Method version 1.6.0 · 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 Textile Tax Rate 2026 — €/kg (natural resources tax). https://eprrates.com/textile/latvia/2026/ · Retrieved 2026-08-27. CC BY 4.0.
@misc{eprratestextilelatvia2026,
title = {Latvia Textile Tax Rate 2026 — €/kg (natural resources tax)},
author = {{EPR Rates}},
year = {2026},
url = {https://eprrates.com/textile/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) · 1 KB · updated 2026-08-26
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