Latvia Real Estate Tax (NĪN) Calculator
Calculate annual municipal immovable property tax (Nekustamā īpašuma nodoklis): progressive residential rates (0.2%, 0.4%, 0.6%), 1.5% land and commercial tariffs.
🏠 Īpašuma kadastrālā vērtība (Cadastral Input)
📊 Nekustamā īpašuma nodokļa aprēķins (NĪN Summary)
| Aprēķina solis / Vērtības daļa | Likme | Nodoklis (EUR €) |
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❓ Biežāk uzdotie juridiskie jautājumi (FAQ)
What is the Immovable Property Tax (NĪN) in Latvia?
The Immovable Property Tax (Nekustamā īpašuma nodoklis - NĪN) under the law "Par nekustamā īpašuma nodokli" is an annual municipal tax levied on land, residential buildings, apartments, and commercial structures based on official cadastral values (kadastrālā vērtība) registered in the State Land Service (VZD).
What are the progressive tax rates for residential properties and apartments?
Residential properties and living spaces (where persons are declared) are taxed on progressive tiers: 0.2% on cadastral value up to €56,915; 0.4% on the portion between €56,915 and €106,715; and 0.6% on the portion exceeding €106,715.
What rate applies to land and commercial non-residential buildings?
Land parcels and non-residential commercial buildings are subject to a flat statutory rate of 1.5% of their cadastral value.
What punitive rate applies to unmaintained buildings or uncultivated farmland?
Under Section 3, municipalities may apply a maximum punitive rate of up to 3.0% on uncultivated agricultural land or degraded/abandoned buildings that endanger public safety.
When must the property tax be paid to the municipality?
Immovable property tax is paid in four equal quarterly installments: by March 31, May 15, August 15, and November 15, or in a single lump sum in advance.
Engr. Muhammad Shahzad
Verified Baltic Statutory Systems & Fiscal SpecialistChartered Systems Engineer and Public Finance Modeler. Specializing in Baltic labor standards (Latvian Labor Law), State Social Insurance Agency (VSAA) architectures, Enterprise Income Tax (UIN 20/80 distribution model), and State Revenue Service (VID) tax schedules under Republic of Latvia statutes.