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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) 
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