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) | 5 |