# Ekspluatācijas nodoklis — Latvia car tax

Source page: https://valem.run/calculators/latvia/car-tax

Latvia's vehicle operation tax for newer cars is based on CO2 emission bands under WLTP.

**Tax year:** 2026

## How it is calculated

Latvia's annual vehicle operation tax (ekspluatacijas nodoklis) for cars registered from 2021 is keyed to CO2 emissions measured under WLTP, in bands.

Older cars use a combined weight, engine-size and power formula instead. The calculator uses the CO2 table for the newer regime. Illustrative rates. Estimate, not tax advice.

## Worked example

With CO₂ of 143, this model computes Gada nodoklis of 48 EUR.

## Inputs

| Name | Label | Type |
| --- | --- | --- |
| `co2` | CO₂ (g/km, WLTP) | number |

## Sources

- [CSDD](https://www.csdd.lv) (checked 2026-08-02)

## What this page claims

The Valem engine reproduces this model's formula through 2 self-test cases. That shows internal consistency, not that the formula matches current law; the cited sources are the evidence for that. Estimate, not tax advice.

## For agents

- Model manifest (formula, constants, test vectors): https://valem.run/calculators/latvia/car-tax.json
- Compute by URL: https://valem.run/calculators/latvia/car-tax.json?co2=143
- MCP: https://valem.run/mcp/calculators (call `calculate` with calculator `latvia/car-tax`)