The Saeima publishes amendments to the Corporate Income Tax Law in the official gazette

The law “Amendments to the Corporate Income Tax Law” was published in the October 9, 2026 issue of Latvijas Vēstnesis No. 195 (OP 2026/195). The publication is placed in the “CONSTITUTIONAL INSTITUTIONS” section of the official publication under the publisher Saeima and is numbered as item 2. Official reference: Latvijas Vēstnesis, No. 195, 09.10.2026, OP 2026/195.

The amendments were published as a standalone law — in the official publication, they are indicated as document type “Law,” rather than as Cabinet of Ministers regulations or a Saeima announcement. This means that the Saeima is the issuer of the act and that the act was published with the status of a law, not as a notice of consent or appropriation redistribution.

Three laws in one issue

In the October 9 issue, the Saeima promulgated three legislative acts, and the tax amendments are the second of them:

• State Sports Fund Law — item 1, document type “Law”.
• Amendments to the Corporate Income Tax Law — item 2, document type “Law”.
• Amendment to the Agriculture and Rural Development Law — item 3, document type “Law”.

Additionally, three Saeima announcements (items 5, 6, and 7) were published in the same issue regarding consent for the redistribution of appropriations specified in the law “On the State Budget for 2026 and the Budget Framework for 2026, 2027, and 2028.” Thus, the tax law amendments and the budget appropriation redistribution enter public circulation in the same issue of the official publication.

Context of the tax package

The Corporate Income Tax amendments are part of a broader series of tax law amendments published in the October 1, 2026 issue of Latvijas Vēstnesis No. 189 (OP 2026/189). In it, the Saeima promulgated:

• Amendments to the law “On Personal Income Tax” — item 7.
• Amendments to the law “On Taxes and Fees” — items 8 and 9.
• Amendments to the Micro-enterprise Tax Law — item 11.

Also published in the same October 1 issue were Cabinet of Ministers regulations related to tax administration, including amendments to regulations No. 951, No. 584, No. 585, and No. 586, which concern the exchange of data on compulsory state social insurance contributions and personal income tax between the State Social Insurance Agency and the State Revenue Service.

Where to find the official text

The official source of publication is the official publication of the Republic of Latvia “Latvijas Vēstnesis”:

• Publication: Latvijas Vēstnesis, No. 195.
• Date: October 9, 2026.
• Official reference: OP 2026/195.
• Publication location: section “CONSTITUTIONAL INSTITUTIONS”, publisher Saeima, item 2.
• Public link: https://www.vestnesis.lv/url/16997?content=1

Corporate income tax is one of the main payments related to business activities, and changes in its regulation directly affect both the tax burden on companies and state budget revenues. Therefore, the official publication in Latvijas Vēstnesis is the document by which companies and accountants must verify the applicable regulations, while the budget appropriation reallocation notices in the same issue allow for linking tax changes with the 2026–2028 budget framework.

Official source: Latvijas Vēstnesis, No. 195, October 9, 2026, OP 2026/195, https://www.vestnesis.lv/url/16997?content=1