Selling a company
What the tax is when you sell your shares, and why a company selling a stake it holds is asked something else entirely.
Selling a company calculator
Rates and periods from the ledger of the selling a company guide.
- Taxable gain
- EUR 197,200.00
- Capital income tax, 25.5%
- EUR 50,286.00
- You keep, after the tax
- EUR 149,714.00
That is 25.14% of the sale price. The headline rate is on the gain, not the price, so the two only meet when the shares cost you nothing.
A gain over EUR 1,000.00 in a quarter is declared quarterly, by the fifteenth of the month after the quarter it fell in. The gain is proceeds less your cost base, and losses on other capital assets in the same year can reduce it. The guide has both.
Every rate above is read from the ledger in Selling a Latvian Company: Share Deals, Consents, and the Tax on Your Exit, last checked 12 September 2026. That guide carries what a calculator cannot: who each rule does not apply to, what changes above a threshold, when a declaration is required, and what the figure is not.