Is there one national property tax rate in Latvia?
There is not — which is why the bill differs in the next town. National law sets only the range: a municipality chooses its rate between 0.2% and 3% of cadastral value, and must publish its binding rules by 1 November before the tax year. A rate above 1.5% may generally be applied only where the property is not maintained as required. Where a municipality has set no local rate, a progressive national default applies to housing: 0.2% on the value up to €56,915, 0.4% from €56,915 to €106,715, and 0.6% above that. It is paid in four instalments: 31 March, 15 May, 15 August and 15 November.
📋 The rules
- The municipality sets the rate: 0.2% to 3%
- Binding rules must be published by 1 November
- Above 1.5% — normally only for a neglected property
- With no local rate: 0.2 / 0.4 / 0.6% progressive
- Paid in four instalments a year
🔓 Exceptions
- Uncultivated agricultural land may attract an additional 1.5% charge
- Liability for a newly acquired property generally begins in the following tax year
- Municipalities may grant reliefs, so two similar households can receive different bills
⚠️ Penalties & fines
Late payment accrues 0.05% a day, and the municipality can pursue the debt through compulsory enforcement — not merely add it to next year's bill. But the bigger trap is elsewhere. The payment notice must be sent by 15 February, and if you have not received it, you must tell the municipality within one month. Not receiving the notice does not cancel the liability: where there is no declared address and the notice cannot be delivered, the assessment may still take effect on 22 March. And note: since 2025 Latvia keeps two cadastral values — fiscal and universal. Property tax uses the fiscal value, not the higher universal one.
📎 Official sources
❓ Frequently asked
What is the tax rate?
There is no single national rate. The municipality sets it between 0.2% and 3% of cadastral value, and publishes its binding rules by 1 November before the tax year begins.
When is the tax paid?
Normally in four instalments: 31 March, 15 May, 15 August and 15 November. A taxpayer may instead pay the full annual sum in advance if that is more convenient.
What if I never receive the notice?
The municipality must send it by 15 February. If it does not arrive, you must inform them within one month — not receiving the notice does not by itself cancel the liability.
Which value is used?
Since 2025 Latvia maintains two cadastral values, fiscal and universal. Property tax is calculated on the fiscal value, not on the higher universal value used for other purposes.
What if I pay late?
Interest of 0.05% accrues for each overdue day, and the municipality can pursue the debt through compulsory enforcement rather than simply adding it to next year's payment notice.
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