The calculation of the tax is in accordance with the requirements of the regulatory acts on income tax from individuals:
Winnings from lotteries and gambling, as well as the amounts of winnings and the part of winnings up to €3000 (inclusive), are not subject to tax. The part of the winnings over €3000 is taxed at a rate of 23%, and the part of the winnings that exceeds the maximum size of the mandatory contribution object defined in accordance with the Law "On State Social Insurance" – 31%
An individual must pay tax on all winnings obtained from all gambling operators combined, totaling more than €3000 per year.
For example: if you won €4000, €3000 of this amount is not taxed, and a tax at the source of 23% is levied on 1000 euros, which amounts to €230. After paying the tax, your winnings will be €3770 (€4000-230=€3770).
Spelet.lv will withhold tax from each of your winnings starting from €3000, and the recipient of the winnings is obliged to pay tax on the excess amount if it has not been withheld by the payer of the winnings. More detailed information on how to calculate the income tax can be found here (https://www.vid.gov.lv/lv/media/1915/download?attachment).