Real estate property tax

The following are subject to the real estate property tax in Latvia:

  • land;
  • buildings;
  • non-commissioned structures;
  • engineering structures.

 

1. 1.5% of the cadastral value of the real property:

  • land;
  • buildings and parts thereof (e.g., office premises);
  • engineering structures.

 

2. Residential houses and/or parts thereof, flats, groups of non-residential buildings, functional use of which is associated with residence of people (garages, parking areas, basements, warehouses, if they are not used for business activities):

  • 0.2% of cadastral value that does not exceed 40,000 LVL (56,920 EUR);
  • 0.4% of cadastral value that exceeds 40,000 LVL (56,920 EUR) but is less than 75,000 LVL (106,720 EUR);
  • 0.6% of cadastral value that exceeds 75,000 LVL (106,720 EUR).

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