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A. Patente Tax

1. Commercial Enterprises

           
Category of the taxpayer  Amount of tax (In lats) 
1st category (turnover in excess of 200,000 lats)  300 
2nd category (turnover between 100,000 and 200,000 lats)  150 
3rd category (turnover between 50,000 and 100,000 lats)  75 
4th category (turnover between 10,000 and 50,000 lats)  30 
5th category (turnover not exceeding 10,000 lats) 

2. Industrial Enterprises

             
Category of the taxpayer  Amount of tax (In lats) 
1st category (turnover in excess of 500,000 lats)  600 
2nd category (turnover between 200,000 and 500,000 lats)  300 
3rd category (turnover between 100,000 and 200,000 lats)  150 
4th category (turnover between 50,000 and 100,000 lats)  75 
5th category (turnover between 10,000 and 50,000 lats)  30 
6th category (turnover between 5,000 and 10,000 lats) 

3. Banking Insurance Institutions

             
Category of the taxpayer  Amount of tax (In lats) 
1st category (statutory capital in excess of 1,000,000 lats)  600 
2nd category (statutory capital between 500,000 and 1,000,000 lats)  300 
3rd category (statutory capital between 200,000 and 500,000 lats)  150 
4th category (statutory capital between 50,000 and 200,000 lats)  75 
5th category (statutory capital between 10,000 and 50,000 lats)  30 
6th category (statutory capital not exceeding 10,000 lats) 
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