Latvia WEEE tax rates 2026 (natural resources tax, DRN)
Latvia charges 3.4× more per kg for category 3. lamps than for category 1. temperature exchange equipment (2026). Basis: Category 3. Lamps · Category 1. Temperature exchange equipment
How fees are set
Natural resources tax on EEE (DRN) — Statutory tax on environmentally harmful goods under the Natural Resources Tax Act, Annex 6 table 3; administered by the State Revenue Service (VID).
Latvia taxes electrical and electronic equipment as 'environmentally harmful goods' in table 3 of Annex 6 of the same act whose table 1 carries the battery rates and whose Annex 7 carries the packaging rates. Where the battery table is organised by chemistry, the equipment table is written straight along the six Directive categories and labels them as such, with two of them split further: category 4 separates photovoltaic panels and inverters from other large equipment at the same rate, and category 5 separates electronic smoking devices, the only line in the schedule charged per unit rather than per kilogram and the only one added by the amending act of 11 June 2026. Lamps carry by far the highest rate, 8.58 EUR/kg against 2.50 to 3.50 elsewhere. A taxpayer that meets the statutory recovery rates and joins or runs a compliant management system is exempt, so the published rate is in practice the fallback price of not complying.
Declaration basis: EUR per kg placed on the Latvian market or used in own economic activity; one line per unit (gab.). Official rates page: likumi.lv ↗
Rates
| Material / item | As published | Conditions | Effective | Source |
|---|---|---|---|---|
| Category 1. Temperature exchange equipment Code TMP-UNS-1 | 2.5 EUR/kg | 1, which the act itself labels as the Directive 2012/19/EU category of the same number; Tax on environmentally harmful goods, charged per kilogram placed on the Latvian market or used in own economic activity — note 1 | 2026-01-01 | likumi.lv ↗ 2026-08-26 official |
| Category 2. Screens, monitors and equipment with a screen surface greater than 100 cm2 Code SCR-UNS-2 | 3.5 EUR/kg | 2, which the act itself labels as the Directive 2012/19/EU category of the same number; Tax on environmentally harmful goods, charged per kilogram placed on the Latvian market or used in own economic activity — note 1 | 2026-01-01 | likumi.lv ↗ 2026-08-26 official |
| Category 3. Lamps Code LMP-UNS-3 | 8.58 EUR/kg | 3, which the act itself labels as the Directive 2012/19/EU category of the same number; Tax on environmentally harmful goods, charged per kilogram placed on the Latvian market or used in own economic activity — note 1 | 2026-01-01 | likumi.lv ↗ 2026-08-26 official |
| Category 4.1. Large equipment (at least one external dimension exceeding 50 cm) Code LEQ-UNS-4.1 | 3 EUR/kg | 4.1, which the act itself labels as the Directive 2012/19/EU category of the same number; Tax on environmentally harmful goods, charged per kilogram placed on the Latvian market or used in own economic activity — note 1 | 2026-01-01 | likumi.lv ↗ 2026-08-26 official |
| Category 4.2. Photovoltaic panels and inverters Code LEQ-UNS-4.2 | 3 EUR/kg | 4.2, which the act itself labels as the Directive 2012/19/EU category of the same number; Tax on environmentally harmful goods, charged per kilogram placed on the Latvian market or used in own economic activity; Photovoltaic panels and inverters are a sub-item of category 4 in the source's own numbering, at the same rate as 4.1 — note 1 | 2026-01-01 | likumi.lv ↗ 2026-08-26 official |
| Category 5.1. Small equipment (no external dimension exceeding 50 cm) Code SEQ-UNS-5.1 | 3 EUR/kg | 5.1, which the act itself labels as the Directive 2012/19/EU category of the same number; Tax on environmentally harmful goods, charged per kilogram placed on the Latvian market or used in own economic activity — note 1 | 2026-01-01 | likumi.lv ↗ 2026-08-26 official |
| Category 5.2. Electronic smoking devices Code SEQ-UNS-5.2 | 2 EUR per unit | 5.2, a sub-item of category 5 (small equipment) in the source's own numbering; This is the only line in the Latvian equipment schedule charged per unit (gab.) rather than per kilogram, and the only one added by the amending act of 11 June 2026 — note 1 | 2026-07-15 | likumi.lv ↗ 2026-08-26 official |
| Category 6. Small IT and telecommunication equipment (no external dimension exceeding 50 cm) Code SIT-UNS-6 | 3.5 EUR/kg | 6, which the act itself labels as the Directive 2012/19/EU category of the same number; Tax on environmentally harmful goods, charged per kilogram placed on the Latvian market or used in own economic activity — note 1 | 2026-01-01 | likumi.lv ↗ 2026-08-26 official |
Natural resources tax on EEE (DRN) — every row below also carries: Latvian statutory category … . Rate in force from the date in the effective_from field. note 1 — No household/professional split is drawn, so the use slot is UNS These sentences are stored on every individual row in the dataset; they are printed once here rather than repeated on each line of the table.
ᴮ bonus / discount · ᴹ malus / surcharge. Latvia publishes no per-kilogram WEEE scheme fee. These are the statutory natural resources tax rates payable by producers who stay outside an approved scheme; joining one exempts the producer from the tax.
Compare all 13 countries → comparison table. Other countries: Netherlands · Italy · Sweden · Ireland · Switzerland · France · Belgium · Luxembourg · Hungary · Croatia · Poland · Cyprus
Provenance
Method version 1.10.0 · snapshots taken 2026-08-26
- https://likumi.lv/ta/id/124707-dabas-resursu-nodokla-likums
fetched 2026-08-26 · official · sha256 49df97043a5e
How to cite
EPR Rates (2026). Latvia WEEE Tax Rates 2026 — €/kg (natural resources tax). https://eprrates.com/weee/latvia/2026/ · Retrieved 2026-08-27. CC BY 4.0.
@misc{eprratesweeelatvia2026,
title = {Latvia WEEE Tax Rates 2026 — €/kg (natural resources tax)},
author = {{EPR Rates}},
year = {2026},
url = {https://eprrates.com/weee/latvia/2026/},
note = {Retrieved 2026-08-27. CC BY 4.0}
}
Rate figures are extracted from the official publications listed under Sources; those source documents remain under their publishers' terms.
Download
sample.csv — country × material category × base rate (CC BY 4.0) · 5 KB · updated 2026-08-26
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