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The Property Tax in Latvia

System Structure and Current Challenges

Sarmite Barvika

July 2020, English

The aim of this paper is to analyze the current state and trends of real property taxation policy in Latvia. Particular importance is given to the general statistical and historical overview of real estate taxation (RET), cadastral valuation, and public opinion. The study covers the time from 1998 until the second quarter of 2018. Only published information from RAIM, CSB, the SLS, public institutions and agencies, mass media, and social networks were used for this study.


Cadastre, Economic Development, Economics, Local Government, Property Taxation, Public Finance, Public Policy, Taxation, Value-Based Taxes