Guide

Real-estate tax (NĪN)

NĪN is calculated from the property's cadastral value: the base rate is 1.5%, for housing — a progressive rate of 0.2–0.6%. Find your property on the map, check its cadastral value and estimate the upcoming tax before the municipality's notice arrives.

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What is this

Real-estate tax is paid on land, buildings and engineering structures. It is administered by the municipality in whose territory the property is located: once a year it sends a payment notice with the calculation and deadlines.

The tax base is the cadastral value. The base rate is 1.5% per year; apartments and residential houses get a progressive rate of 0.2–0.6%, and municipalities may set their own rates within 0.2–3% in binding regulations, as well as grant reliefs.

That is why the same property can cost differently in different municipalities — the final amount is always determined by the municipality's notice. The map gives you the basis for the calculation: the cadastral value, area and land-use purpose, and separately for land and buildings.

📊 Source: State Land Service cadastral values; rates — the law “On real-estate tax” and municipal binding regulations

What you will learn

The property's cadastral value — the tax base
Land and building value separately
Area and land-use purpose that affect the calculation
Whether the building is on the derelict list (increased rate)
Real transaction prices to compare with the cadastral value

NĪN rates — the general framework

The base rates set by law. A municipality may set different rates within 0.2–3% in its binding regulations, so check the exact rate in your municipality's regulations or in the payment notice.

Property type	Rate per year	Note
Land, commercial buildings, engineering structures	1.5%	Base rate on the cadastral value
Housing (apartment, residential house)	0.2–0.6%	Progressive rate in three steps by value
Buildings degrading the environment (derelicts)	3%	Increased rate by municipal decision
Uncultivated agricultural land	+1.5%	Surcharge on top of the base rate

Many municipalities apply the lower housing rate only if a declared residence is registered at the property, and offer reliefs (for example, for families with many children). The final amount is determined by the municipality's payment notice.

How to use

Find the property by address or cadastre number.
Check the cadastral value in the card — separately for land and buildings.
Apply the rate from the table that matches your situation.
Verify the exact amount and reliefs in the municipality's notice or at epakalpojumi.lv.

Frequently Asked Questions / FAQ

How is real-estate tax calculated?

NĪN = cadastral value × rate. For example, land with a cadastral value of €10,000 at the 1.5% base rate gives €150 per year. Housing has a progressive rate — 0.2–0.6% depending on the value.

What is the NĪN rate for an apartment or a house?

Housing gets a progressive rate of 0.2–0.6% of the cadastral value. In many municipalities the lower rate applies only if a residence is declared at the property — check your municipality's binding regulations.

Which value is the tax calculated from?

From the cadastral value calculated by the State Land Service. On our map, the property card shows the current cadastral value — separately for land and buildings.

When and where is the tax paid?

The municipality sends the notice at the beginning of the year; you can pay in four instalments (31 March, 15 May, 15 August and 15 November) or the whole amount at once — at epakalpojumi.lv, in your internet bank or at the municipality.

Why is my neighbour's tax lower?

Rates and reliefs differ between municipalities, and the calculation is affected by land use, area, encumbrances and declared residence. A difference is therefore normal even for adjacent properties.

Do you really pay more for a derelict building?

Yes — for a building degrading the environment, the municipality can apply the increased 3% rate. Whether a building is on the derelict list is visible in our derelict-buildings layer.

Find out your property's cadastral value

The tax base for NĪN is the cadastral value — find your property on the map and check it for free.