Natural Resources Tax (NRT)

Natural Resources tax Law determines that legal persons who first in the territory of the Republic of Latvia:

  1. sell the products in packaging;
  2. for ensuring their economic activities use goods purchased in packaging;
  3. upon providing the service, add the packaging to the product, and the packaging after the service comes to the service recipient;
  4. in catering and retailing realize disposable tableware and accessories;
  5. sell or use for ensuring their economic activities environmentally harmful products (oil, tires, accumulators, batteries, etc.);
  6. sell or use for ensuring their economic activities electric or electronic equipment,

become Natural Resources Tax (NRT) payers.


Natural Resources Tax payers have several alternatives how to deal with it:

  1. To pay Natural Resources tax;

  2. To receive exemption from NRT:
  • To enter into contract with manager

  • To establish management system in the company for themselves


By entering into contract with Ltd. “Zaļā josta”, companies receive 100% exemption from NRT payment. 


The aim of Natural Resources Tax is to promote economically efficient use of natural resources, to limit environmental pollution, to reduce polluting production and marketing, to promote implementation of new, environmentally friendly technologies, to support sustainable economic development and financially to ensure environmental protection measures.


Liability on failure to comply with Natural Resources Tax Law requirements

Natural Resources Tax Law determines that in case of failure to perform NRT requirements a fine shall be collected from the taxpayer in twofold amount of the unpaid tax pursuant to basic rates in the following cases:

1) for the extraction or use of natural resources or the amount of pollution emitted into the environment not indicated (hidden) in reports;

2) for the amount of goods harmful to the environment, packaging, coal, coke and lignite (brown coal), disposable tableware and accessories, radioactive substances of fireworks sold or used for ensuring economic activities thereof not indicated (hidden) in reports.

/ Natural Resources Tax Law, section 31 /