Latvia's real estate tax (nekustamā īpašuma nodoklis, NĪN) is a yearly tax on land, buildings and flats, paid to the municipality (pašvaldība) where the property is — not to the State Revenue Service. An owner living abroad pays it too. The municipality sends a payment notice (maksāšanas paziņojums) by 15 February.
How the notice reaches you
To your official e-address (e-adrese), by e-mail if you agreed to it, or by post to your declared address in Latvia or the postal address you gave the municipality in writing. You can also see it on epakalpojumi.lv ("real estate"), latvija.gov.lv and, in Rīga, eriga.lv. If none has come by 15 February, you must tell the municipality in writing within a month — a missing notice does not cancel the tax.
When to pay
- A quarter of the year's tax by 31 March, 15 May, 15 August and 15 November — or the whole year at once.
- Late tax adds late-payment interest (nokavējuma nauda) of 0.05% a day.
What the tax is based on
The cadastral value on 1 January. Each municipality sets its rates, from 0.2% to 3%, in rules published before 1 November of the year before; without them the law's rates apply — 1.5%, and 0.2–0.6% for housing by bands of value. The lower housing rate usually needs someone's residence declared there: in Rīga in 2026 a home where nobody was declared on 1 January pays 1.5% for the whole year. Reliefs are the municipality's and often need an application.
If the amount looks wrong
The notice is an administrative decision. Ask the municipality in writing to review the amount; if you disagree with the result, contest it to the chairman of the municipal council, then go to the administrative court. The notice states the procedure and the period.
Unpaid tax and selling
The municipality can recover unpaid tax without a court case (bezstrīda kārtībā) and hand its decision to a sworn bailiff. The Land Register records a change of owner only once the property tax debts are paid. In the year of a sale the seller pays unless the contract says otherwise; a buyer pays from the next year.
A lawyer for property tax for foreign owners can check the notice, ask for a review or a relief and settle old debts; one for a property purchase checks that the seller owes none. A camera fine is a different letter: see a Latvian speed camera fine.
Prepared by Legal Help Tool. Last updated . General information, not legal advice.
