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Real estate tax

Real Estate Taxable upon the Registration

The state fee is payable when corroborating real estate in the state register of real estate in Latvia – the Land register (Zemesgramata).
The fee makes up:

  • 2% of the value of real estate entering into the purchase and sale
  • 3% of the value of real estate making the deed of gift
  • 0,5% of the value of real estate dealing with and making the deed of a gift or selling to close relatives (in the ascending and descending line to the second degree of kinship, as well as brothers and sisters)

The fee is calculated taking into account the value referred to in the contract of alienation, if the value thereof is lower of the land survey or cadastral value of real estate (calculated by the State Land Register Office). If the value of the land is below than the land survey value or this is the deed of gift, the land survey or cadastral value is applicable to calculate the fee.
Upon registration of real estate the stamp duty is payable as well, which the amount can be found here: http://www.zemesgramata.lv/default.asp?cid=37

Real Estate Tax

Land, buildings and structures are taxable with the real estate tax in Latvia. All owners, as well as legal owners, users and tenants or lessees of real estate, if it is the state-owned or local authorities’ owned real estate are obliged to pay the real estate tax.
The interest rate of tax is 1.5% of the cadastral value of the property, which is calculated taking into account the data on sales of real estate and regularly updated, that is, changes in accordance with the market fluctuations.
For housing (meaning the buildings and their parts, having the status of housing as a purpose of use) there is envisaged tax relief and the tax rate on such real estate makes up:

  • 0,2% of the cadastral value, which does not exceed LVL 40 000
  • 0,4% of the cadastral value of which exceeds LVL 40 000 lats, but not more than LVL 75 000
  • 0,6% of the cadastral value of which exceeds the amount of LVL 75 000.

That is, an individual dwelling house with the value of LVL 100 000 will be taxable according to the three tax rates: from 0.2% to 0.6%.
Unused agricultural land area of ​​more than one hectare is taxable with the additional tax rate of 1.5%. For example, if you are a land owner of 30 hectares, which the land parcel has the status of agricultural land, you must pay tax at a rate of 3% of the cadastral value of the land parcel!

When selling real estate the income earned is taxable with income tax.

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