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) | 5 |