In short
- For a private buyer the state fee is 1.5% of the property value, capped at €50,000.
- The value is the higher of the contract price and the cadastral value.
- Close relatives and Goda ģimene card holders pay 0.5%; with state housing support it is 0.5% up to €100,000.
- On top comes the Land Register office fee of €15 for each person entered.
How big the state fee for buying a flat is
The state fee is what you pay to have your ownership entered in the Land Register (Zemesgrāmata). Until that entry is made the flat is not legally yours, so there is no way around the fee. It is set by Cabinet of Ministers Regulation No. 1250 and is the same across Latvia.
The fee is charged per property. If you buy a separate parking space or storage room with its own Land Register folio together with the flat, you pay the fee on that too.
| Situation | Rate | Cap |
|---|---|---|
| Purchase by a private person | 1.5% | €50,000 |
| Purchase by a company | 2% | €50,000 |
| Gift | 3% | €50,000 |
| Purchase or gift from a close relative | 0.5% | €50,000 |
| Purchase with state housing support | 0.5% up to €100,000, above that €500 + 1.5% of the excess | Not stated |
Which value the fee is based on
The fee is calculated from the higher of two sums: the price in the contract and the property's cadastral value. A flat's market price is usually higher, so the fee is normally based on the price.
If you agree on a low price, for example when buying from someone you know, the fee may be higher than you expect. Check the cadastral value on kadastrs.lv before the deal; it is free. Taxes and fees use the fiscal cadastral value.
Discounts for relatives and families
There are three situations where the fee is 0.5% instead of 1.5%.
- Close relatives. Buying from or being given the flat by parents, children, a spouse, siblings, half-siblings, grandchildren, great-grandchildren or grandparents. The relationship is stated in the Land Register application.
- Goda ģimene card. If you hold a valid Latvian Honorary Family (Goda ģimene) card or the agency's confirmation that you qualify for one.
- State housing support. For families with children, pregnant women, expectant fathers and soldiers buying with state support such as an ALTUM guarantee. The fee is 0.5% up to €100,000, and above that €500 plus 1.5% of the amount over €100,000. The mortgage application has to be filed together with the ownership application, and the bank must confirm the support.
More on the support in ALTUM guarantee for families.
The state fee at typical prices
The table shows the fee at different flat prices, assuming the price is above the cadastral value.
| Price | Standard 1.5% | Relatives 0.5% | With state support |
|---|---|---|---|
| €60,000 | €900 | €300 | €300 |
| €100,000 | €1,500 | €500 | €500 |
| €150,000 | €2,250 | €750 | €1,250 |
| €200,000 | €3,000 | €1,000 | €2,000 |
Office fee and paying
On top of the state fee, the Land Register charges an office fee (kancelejas nodeva): €15 for each new right entered, per person. If two people buy the flat together, that is €30. If the application is filed online, the office fee is 90% of the usual amount.
If you buy with a loan, the mortgage entry has its own state fee: 0.1% of the loan amount.
Pay the fees before the documents are filed with the Land Register. The payment must show the buyer's personal code and the property's cadastral number or Land Register folio number. If a notary handles the deal, they will usually give you the exact amount and payment details.
Common questions
How much is the state fee when buying a flat?
1.5% of the higher of the contract price and the cadastral value, capped at €50,000. For a €100,000 flat that is €1,500.
Is the fee lower when buying from my parents?
Yes, for close relatives the fee is 0.5%. The relationship is stated in the extra conditions of the Land Register application.
Is the state fee lower with an ALTUM guarantee?
Yes, with state housing support the fee is 0.5% up to a value of €100,000, then €500 plus 1.5% of the part above it.
Can I pay the state fee after the Land Register entry?
No, the fee is paid before the entry. Without payment the judge will not grant the application.
Sources
- Noteikumi par valsts nodevu par īpašuma tiesību un ķīlas tiesību nostiprināšanu zemesgrāmatā (MK noteikumi Nr. 1250) · Likumi.lv
- Zemesgrāmatu likums, 107. pants (kancelejas nodeva) · Likumi.lv
- Kadastra informācijas sistēma · Valsts zemes dienests
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.