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Latvia·Valsts ieņēmumu dienests

Large-family vehicle-tax relief includes qualifying adult children

VID explains the family and evidence tests for the 50% vehicle-operation-tax payment. Adults under 24 in education or 11-month defence service can count.

By Taxxa AI Oy · Published 1 August 2026

Tax

Latvia's large-family vehicle-operation-tax relief can take account of adult children under 24 who are in general, vocational or higher education, or performing 11 months of state defence serviceVID.VID VID's expanded explanation reflects the replacement eligibility wording adopted in the July amendment to the vehicle-tax payment rules.

The family test covers a person who has three or more children as dependants or under guardianship, either alone or together with a spouse, and a person whose spouse meets that test.VID The adult-child provision allows qualifying children to remain within the family count while they meet the stated age and education or service conditions.VID

The relief means paying 50% of the vehicle operation tax for the relevant calendar year on one qualifying vehicle registered in a family member's ownership, holding or possessionLikumi.VID The tax law limits the eligible vehicle types. They include passenger or multipurpose cars; box-body or van-type goods vehicles with more than four passenger seats; buses with up to 16 passenger seats; and the specified special-purpose living vehicles.Likumi The law also excludes vehicles used for commercial passenger or goods transport from this relief.Likumi

The payment rules describe several ways to establish the family circumstances. CSDD can use information available from the Register of Natural Persons and information received from the Ministry of Education and Science concerning adults under 24 in qualifying education. A certificate issued by a foreign authority can establish qualifying education abroad. Alternatively, the person can show a valid “Goda ģimene” card issued by the Society Integration Foundation.

Where several vehicles are registered to the person, the payment rules allow a choice of the vehicle receiving the relief. If the relief has already been applied to a vehicle's inspection or registration during the current year, the rules treat it as used for that vehicle for that year. Families should check both the family evidence and the vehicle selected when arranging the payment.

The legal basis is Section 7 of the vehicle-tax law and Cabinet Regulation No. 858, including paragraph 46 as replaced by Cabinet Regulation No. 395.

Check the family evidence and the vehicle selected for the 50% tax relief.

Sources

  1. Deklarāciju iesniegšanas un nodokļu nomaksas termiņi
  2. Transportlīdzekļa ekspluatācijas nodokļa un uzņēmumu vieglo transportlīdzekļu nodokļa likums
  3. Transportlīdzekļa ekspluatācijas nodokļa un uzņēmumu vieglo transportlīdzekļu nodokļa maksāšanas ..
  4. Grozījumi Ministru kabineta 2012. gada 11. decembra noteikumos Nr. 858 "Transportlīdzekļa ekspluatācijas nodokļa un uzņēmumu vieglo transportlīdzekļu nodokļa maksāšanas kārtība"

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