To receive real estate tax (RET) relief in 2025, eligible beneficiaries must submit their applications by 1 October of this year, according to the Finance Department of Riga Municipality.
In accordance with the Riga City Council’s binding regulations “On the procedure for granting real estate tax relief in Riga”, the following individuals or entities subject to RET must submit their applications:
- For buildings recognised as historically significant and contributing to the cultural and historical value of the urban environment, where an authentic, culturally significant façade has been established, relief is granted if these buildings are preserved in compliance with the statutory requirements for the protection of historical buildings and the cultural heritage of Historic Centre of Riga and its protection zone. (Clause 3.16 of the Regulations)
- *The application must be submitted electronically to the City Development Department (template available here: https://www.rdpad.lv/veidlapas/). The Department will then assess the application by 1 January and, if the property meets the criteria for relief, will make a respective remark in the Riga City Council’s Unified Information System.
- * If the grounds or conditions for granting the relief remain unchanged, no confirmatory application is required in the following tax year, and the relief will automatically continue for a two-year period.
- For buildings situated within areas of national urban construction significance or construction protection zones, as well as those listed as State-protected cultural monuments outside these zones (refer to Clause 3.18 of the Regulations for a detailed list of territories), full restoration, renovation, or reconstruction of the building façades must have been completed, including the installation of decorative façade lighting.
- Construction work on buildings must be carried out according to statutory requirements and must be completed after 31.12.2013 (i. e., the building has been officially commissioned or a note confirming the completion of construction work has been recorded on the building façade confirmation card). During all hours of darkness, the decorative lighting of the building façade must remain continuously operational.
- The application must be submitted electronically to the City Development Department (template available here: https://www.rdpad.lv/veidlapas/). The Department will then assess the application by 1 January and, if the property meets the criteria for relief, will make a respective remark in the Riga City Council’s Unified Information System.
- If the grounds or conditions for granting the relief remain unchanged, no confirmatory application is required in the following tax year, and the relief will automatically continue for a five-year period.
- For land classified as specially protected nature areas—such as within a nature reserve or the nature park “Piejūra” reserve zone (where the restriction on the right of use is recorded in the Land Register), if the real estate is managed in accordance with the regulations governing these protected areas and if it is accessible to the public without restriction. (Clause 3.11 of the Regulations)
- The application must be submitted to the Environmental Board of the Department of Housing and Environment (template available here: https://mvd.riga.lv/pakalpojumi/). The Department will then assess the application by 1 January and, if the property meets the criteria for relief, will make a respective remark in the Riga City Council’s Unified Information System.
The Finance Department will automatically apply the RET relief for 2025 based on data from the Riga City Council’s Unified Information System when calculating taxes for 2025. The payment notice will be sent to the taxpayer by 15 February.
The Finance Department advises that, in order to qualify for the RET relief, taxpayers must also meet all other conditions specified in the regulations. Tax relief will be granted if the taxpayer has registered their official electronic address by 1 January of the taxation year (in 2025, until 15 December) or has consented to electronic communication with the Finance Department via email. Additionally, the taxpayer must not have any outstanding debts exceeding the amount of the tax relief being granted.
If you have any questions, please contact the Finance Department by calling the information line at 80000850 (free of charge), +371 67105919 (for calls from abroad), or visit the “RET Relief” section on the website https://pip.riga.lv for more information.
Information was prepared by: Mārtiņš Vilemsons, Project Coordinator at External Communication Division of Riga City Council, email: martins.vilemsons@riga.lv