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Is crypto legal in Latvia?

Cryptocurrency is legal in Latvia, but subject to regulatory restrictions.

Northern Europe · LV · 5 of 9 dimensions sourced

Every value below cites the primary government, central bank, financial regulator, or tax authority. How this is sourced →

Latvia crypto policy at a glance

CBDC status
Pilot

Stage of the central bank digital currency programme — research, pilot, or launched.

cbdctracker.org ↗ · as of 2024 · confidence: high
Legal status
Legal, with restrictions

Whether crypto is legal, restricted, or banned for individuals and businesses.

“Virtual currencies are not legal tender in Latvia and the Bank of Latvia does not regulate or supervise them. However, persons who provide services related to virtual currencies must comply with the requirements of the Law on the Prevention of Money Laundering and Terrorism and Proliferation Financing.”
Latvijas Banka ↗ · as of 2020-02-01 · confidence: medium
VASP licensing
Regime in force

Whether the jurisdiction licenses crypto/VASP service providers.

“Virtual asset service providers in Latvia are subject to licensing/registration requirements under the applicable regulatory framework.”
Stablecoin rules
Not yet recorded

Rules governing stablecoin and e-money-token issuance.

Tax treatment
Mixed (CGT + income)

How crypto gains are taxed and reported, including OECD CARF participation.

“Income of individuals from the sale of virtual currency is treated as income from capital gains and is subject to capital income tax, whereas income obtained in the course of economic activity, such as mining or trading on behalf of others, is taxed as business income.”
DeFi treatment
Addressed

How decentralized finance (DeFi) is treated by regulators.

“So-called decentralised finance (DeFi) applications using crypto‑assets may qualify as regulated investment services or payment services if they perform activities covered by existing EU and Latvian financial legislation.”
NFT classification
Not yet recorded

Whether NFTs are addressed in regulation.

Mining policy
Not yet recorded

Policy toward crypto mining — permitted, restricted, or banned.

Enforcement intensity
Not yet recorded

Intensity of regulatory enforcement actions against crypto firms.

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