Health financing policy is one of major challenges for any health care system. The Latvian health care system faces challenges and financial pressures that threaten its long-term sustainability and the values of solidarity. The goal of this paper is to conduct the review of the financing resources of the health care in Latvia, to evaluate the development of the health care reform in Latvia and provide recommendations for future changes. To achieve the goal of the research, comparative analysis and methods of theoretical research, as well as for data processing and analysis, the statistical analysis methods are used.