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Temporary fuel excise rates from October; 2027 payroll risk duty set
Temporary fuel excise of 330 euro per 1000 litres of diesel and 490 euro per 1000 litres of lead-free petrol applies from 1 October 2026; the 2027 business-risk state duty is 0.36 euro per employee per month.
By Taxxa AI OyPublished 2 October 2026
Amendments to the Naftas produktu cenu pieauguma ierobežošanas likums adopted on 24 September 2026Vestnesis set temporary excise rates that apply from 1 October 2026: the temporary excise rate for diesel (gāzeļļa), its substitute products and components is 330 euro per 1000 litres
VID, and the temporary excise rate for lead-free petrol, its substitute products and components is 490 euro per 1000 litres
VID. The diesel figure replaces 396 with 330 in Article 4(1) of the law
Vestnesis, and the petrol rate is added as a new Article 4(3). The amended law states these temporary rates, and the law is in force from 1 October 2026
Vestnesis.
The same September legislative overview carries a second operative item for every employer. Cabinet Regulation No. 533 of 8 September 2026, “Noteikumi par uzņēmējdarbības riska valsts nodevu 2027. gadā”, sets the business-risk state duty for 2027: the duty is 0.36 euro per review monthVID, calculated by the employer for each employee with whom employment legal relations are established and for whom no seasonal farm-worker income tax is paid
VID. The regulation also fixes the part of the duty payable into the darbinieku prasījumu garantiju fonds, and it applies from 1 January 2027
Likumi.
Employers should therefore budget the 0.36 euro monthly duty per covered employee for the whole of 2027 and check their payroll setups so the per-employee calculation excludes workers taxed under the seasonal farm-worker regimeVID. The duty is a per-head monthly charge, not a payroll percentage, so headcount — not wage levels — drives the cost.
Both measures come from VID's September 2026 tax-legislation overview: the fuel-law amendments adopted 24 September 2026 and in force 1 October 2026Vestnesis, and Cabinet Regulation No. 533 adopted 8 September 2026 and in force 1 January 2027. Legal basis: Grozījumi Naftas produktu cenu pieauguma ierobežošanas likumā (adopted 24 September 2026, in force 1 October 2026) and Ministru kabineta 2026. gada 8. septembra noteikumi Nr. 533 “Noteikumi par uzņēmējdarbības riska valsts nodevu 2027. gadā”.
Apply the temporary fuel excise rates to volumes from 1 October 2026, and budget the 0.36 euro monthly duty per covered employee for all of 2027, checking payroll setups exclude seasonal farm workers.