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The target of natural resource tax is to promote an economically efficient use of natural resources and limit the environmental pollution.

Natural resource tax is intended to reduce the manufacturing and marketing of polluting production, to promote a new, environmentally friendly technologies to support sustainable economic development as well as financially to ensure the measures of environmental protection.

Procedures for calculating and paying the natural resources tax, issuing permissions for the use of natural resources and auditing maintenance systems, is described in the Cabinet of Ministers regulation No. 404.

Why to engage in with experts of EKODOMA?

  • We offer to carry out the calculation of natural resources tax for the reference period and to prepare the "Natural resource tax calculation sheet"
    for submission to the state institutions.
  • We also carry out the preparation of an annual statistical report (2-Air; 2-Waste; 2-Water ), as well as its administration in State Ltd. "Latvian Environment, Geology and Meteorology Centre" system.
  • We can help for you to generate reports and calculations in other environmental and pollution issues.

Who pays the the natural resources tax?

The law of Natural Resources Tax determines that the payers of natural resources tax are legal persons, which in the former territory of the Latvian Republic:

  • implements or uses environmentally harmful goods during its economic activities (oil, tires, batteries, batteries, etc.);
  • implements or uses electrical or electronic equipment to ensure its economic activities;
  • implements packaged goods;
  • uses goods purchased in packaging to ensure its economic activities;
  • is adding the packaging to product while providing the service and the packaging comes to the recipient after the service;
  • catering and retailing busineses who realizes disposable tableware and accessories;


Anda Jēkabsone
Project manager
+371 67323212