| 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) |
5 |
| 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) |
5 |
| 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) |
5 |
