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Latvia: Personal Taxation

Property Taxes

There is an annual real estate tax on immovable property of 1.5% of the cadastral value of buildings and land; an additional municipal tax of up to 0.6% of the cadastral value may also be charged.

Disposal of real estate is subject to stamp duty of 2% on either the cadastral value or the sale price, whichever is the highest, but subject to a maximum charge of LVL30,000.

 

 

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