Tax allowances
50% of the calculated Real estate tax,
but not exceeding EUR 500 per year |
For large families for residential houses (parts thereof), other groups of premises, the functional use of which is related to living and the land under their jurisdiction, if large family members with at least three children up to 24 years of age, who acquire general, vocational or higher education are declared in the property, as well as if the owner or legal possessor of the immovable property is any of the children of a large family or a parent of spouses of a large family, who has a declared place of residence in this immovable property; |
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90% of the calculated Real estate tax
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For persons to whom the local government has granted the status of a needy person |
On residential buildings (parts thereof), other groups of premises the functional use of which is related to living, if they are not used for the performance of economic activity, as well as the land under the jurisdiction of the abovementioned objects; |
Up to 90% of the calculated Real estate tax |
For persons to whom the local government has granted the status of a low-income person |
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50% of the calculated Real estate tax |
For politically repressed persons for land, for residential buildings (parts thereof), other groups of premises, the functional use of which is related to living and auxiliary buildings of residential houses which are owned or possessed by such persons, and which are not used for economic activity; |
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25 – 90% of the calculated Real estate tax |
For groups and objects of taxpayers specified in the binding regulations of local governments; |
- local governments, by adopting binding regulations, after evaluation of the social status and solvency of the taxpayer, may decide to postpone tax payments in relation to the declared place of residence of the taxpayer and the land under its jurisdiction until the transfer of the immovable property to another person;
- tax rebate for special economic zones and freeport companies in accordance with the Law On Application of Taxes in Free Ports and Special Economic Zones;
- real estate tax allowances (defined in the Law “On Real Estate Tax” and the binding regulations of municipalities) are not applied to a real estate tax payer for real estate owned by him, in respect of which a pledge notation is recorded in the Land Register in accordance with Article 13 the fifth part of the Law on International Sanctions and National Sanctions of the Republic of Latvia, from the date of recording of this pledge notation.