Residents who want their overpaid iedzīvotāju ienākuma nodoklis refunded without filing an annual income declaration
VID have until 30 September to file the applicationVID with the State Revenue Service (VID)VID. The payout covers the overpayment for the past yearVID and is transferred to the bank account named in the applicationVID between 1 October and 31 December 2026VID. The route suits residents with no justified-expense documents to attach to an annual declaration.
The automatic refund is computed only from data already held by VIDVID. It covers cases where salary or pension did not have all tax relief applied during the year — relief for dependants, relief for smaller incomes, relief on disability, and relief for politically repressed persons and national resistance movement participantsVID — and cases where the person contributed in the previous year to private pension funds or accumulating life insurance with a pension fund or insurer registered in LatviaVID. The refund calculation also reflects the annual differentiated non-taxable minimumVID, the pensioner non-taxable minimumVID and the progressive rate; it does not include justified expenses for medical services, education, donations and giftsVID. Residents who want a refund for other justified expenses — medical and dental care, education, children's clubs and donations — file the annual income declaration with the documents proving those paymentsVID. Filing the declaration with expense documents remains possible even where the automatic-refund application has been filedVID.
The application is filed electronically in the VID Elektroniskās deklarēšanas sistēma (EDS), under Izveidot jaunu dokumentu – Iedzīvotāju ienākuma nodokļa dokumenti – Iesniegums automātiskai nodokļa atmaksas saņemšanai, neiesniedzot gada ienākumu deklarācijuVID. The application is filed once: residents who have already filed it do not re-fileVID, and any overpayment that arises is paid to the named bank account automatically each year between 1 October and 31 DecemberVID. A new application is written only where the bank account for the refund has changedVID. The automatic overpayment refund has been available since 2023. The automatic route is not available to persons obliged to file the annual declarationVID: those who carried on economic activityVID, earned income abroad (except salaried income earned in EU states with an analogous tax withheld)VID, earned non-taxable income exceeding 10,000 euro in totalVID, earned income taxable at the 10% rate with no withholding at sourceVID, earned other taxable income with no withholding at source including taxable gifts and winningsVID, or owe additional tax from the progressive rate or the annual differentiated non-taxable minimumVID. Questions go to the VID advisory line +371 67120000 or in writing in EDS – Sarakste ar VID; callers who log into EDS and quote the code shown there receive a personalised consultation. Legal basis: the annual declaration and overpayment rules as set out in the VID Iesniegums automātiskai iedzīvotāju ienākuma nodokļa pārmaksas atmaksas saņemšanai form and the VID Iedzīvotāju ienākuma nodokla pārmaksa page.
If you have overpaid PIT and no expense documents, file the automatic-refund application in EDS by 30 September; if you claim medical, education or donation expenses, file the annual income declaration with the supporting documents instead.
