On May 21, 2025 Latvia’s State Revenue Service announced the corporate income tax filing deadlines for 2024 annual reports. Micro and small companies must file within one month of report approval, but no later than five months after the reporting year ends—making June 2 the deadline for calendar-year filers. Medium and large companies, as well as parent companies filing consolidated reports, must submit returns no later than seven months after year-end, setting their deadline at July 31. All filings must be submitted through the Tax Agency’s electronic declaration system. The announcement also outlines how micro and small companies are defined.