In short
- NĪN is calculated from the flat's cadastral value, not its market price.
- In Rīga the rate for a flat is 0.2% up to €57,000, 0.4% up to €107,000 and 0.6% above that.
- If no one is declared in the flat on 1 January, Rīga charges 1.5% for the whole year.
- A new owner usually pays NĪN from the next year, in four instalments a year.
How real estate tax on a flat is calculated
Real estate tax is a yearly payment to the municipality. It is calculated from the flat's cadastral value, set by the State Land Service (VZD). The cadastral value is usually well below the market price, so the tax is also lower than many people expect.
Each municipality sets its rates in its own binding regulations, within a range of 0.2 to 3%. If a municipality has not published its rates in time, flats get the rates in the law: 0.2% of the value up to €56,915, 0.4% of the part up to €106,715 and 0.6% of the part above that.
The total tax in one municipality cannot be less than €7 a year, even after reliefs.
The municipality calculates the tax; you don't have to declare it. But if you start using the flat for business, the rate can change, so you need to tell the municipality.
NĪN rate on a flat in Rīga
In Rīga, a flat not used for business gets the reduced rates only if at least one person has their residence declared there at 00:00 on 1 January of the tax year. Floor area does not matter. If no one is declared, 1.5% of the cadastral value applies for the whole year, even if someone registers later.
| Part of the cadastral value | With a declared person | No declared person |
|---|---|---|
| Up to €57,000 | 0.2% | 1.5% |
| €57,000–107,000 | 0.4% | 1.5% |
| Above €107,000 | 0.6% | 1.5% |
Examples: how much NĪN per year
The table shows the yearly tax in Rīga at different cadastral values. You can see the cadastral value of your own flat, or one you are viewing, for free on kadastrs.lv.
| Cadastral value | With a declared person | No declared person |
|---|---|---|
| €25,000 | €50 | €375 |
| €40,000 | €80 | €600 |
| €70,000 | €166 | €1,050 |
What changes after you buy a flat
As a rule, the new owner becomes the taxpayer from the year after they acquire ownership. The current year's tax is still charged to the seller. The parties can agree in the purchase contract how to split this year's tax, and it is worth doing.
The municipality sends the tax notice by 15 February. The tax is paid in four parts by 31 March, 15 May, 15 August and 15 November, or all at once. Before you buy, ask the seller whether there is any unpaid NĪN.
Reliefs
Municipalities give NĪN reliefs to certain groups. In Rīga, families with children under 19 get the relief automatically. Pensioners, people with a group 1 or 2 disability and other groups must apply by 15 December. Check your municipality's rules for the size of the relief and the conditions.
All regular costs together are covered in monthly costs.
Common questions
What is the real estate tax rate on a flat?
In Rīga, 0.2% of the cadastral value up to €57,000 if someone is declared in the flat on 1 January. Other municipalities may set different rates.
Why is my NĪN 1.5%?
Rīga applies 1.5% when no one has their residence declared in the flat on 1 January of the tax year.
Who pays NĪN in the year the flat is sold?
That year's tax is usually charged to the seller, and the new owner pays from the next year. The split can be agreed in the purchase contract.
Where can I see a flat's cadastral value?
In the Cadastre Information System on kadastrs.lv, searching by address or cadastral number. It is free.
Sources
- Likums „Par nekustamā īpašuma nodokli” · Likumi.lv
- Rīgas domes saistošie noteikumi Nr. 148 „Par nekustamā īpašuma nodokli Rīgā” · Likumi.lv
- Aktualitātes nekustamā īpašuma nodokļa piemērošanā Rīgā 2026. gadā · LV portāls, Rīgas valstspilsētas pašvaldība, 2025
This article is for information only and is not legal, financial or tax advice. It may contain mistakes or be out of date, so check it against official sources or with a specialist before you decide. m²cena accepts no liability for any loss or damage arising from the use of the information in this article.