Latvian State Portal

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Assessment of the eligibility of real estate for tax benefits

Selected Organization: Rīgas valstspilsētas pašvaldība

Brief description:

According to Section 5 of the Law On Real Estate Tax and Law No 109 of the Riga City Council of 15 December 2021 on the Procedures for Granting Real Estate Tax Benefits in Riga (hereinafter - SN No 109), real estate tax relief is granted to certain categories of taxpayers regarding real estate in the administrative territory of Riga City. - land and buildings. Relief shall be granted for the entire tax year to all owners of the building.
The works must have been performed in accordance with the procedures specified in regulatory enactments and completed after 31.12.2013 (i.e. the works have been completed and the building has been taken into service or a note has been made on the document card of the building's facade regarding the completion of the work
During the dark hours of the day, the decorative lighting of the building's facade must be maintained permanently.
Relief shall be granted for a period of 5 years starting with the next tax year following the making of the relevant mark in the Riga City Council's Uniform Information System.

Beneficiaries:

Any person

Real estate tax payers (legal and natural persons) who have the right to receive real estate tax relief in the cases specified in regulatory enactments.

Maximum period (in working days):

Period:

Within one month from the day of receipt of the request (if all the necessary documents have been submitted and they comply with the requirements of regulatory enactments), the City Development Department of Riga City Council shall give its opinion regarding the application or non-application of tax incentives.
The decision regarding the granting or exclusion of relief shall be taken by the Revenue Board of the Riga City Council.