Your questions

No, to be entitled to a reduced tax rate for the flat which is a part of a flat property, or a one-flat house, regardless of its floor space, at least one person has to be declared at the real estate object. Only in those buildings which are not divided in flat apartments, the floor space to which the reduced tax rate applies depends on the number of persons declared there (in 2023, these were 30 m2 from the part of the building’s floor space per one person).

As of 2016, the differentiated tax rate for land, which depended on whether the land owner  was declared within the administrative territory of Riga city or not, became ineffective. As of 2016, the land tax rate for all persons, regardless of their declared address, is 1.5%.

Section 26, paragraph three of the law "On Personal Income Tax" provides that the amounts of the personal income tax from the income gained by the taxpayer during the taxation year are transferred to the budget of the local government in whose administrative territory the taxpayer’s residence was declared at the beginning of the taxation year. Thus, according to Riga city binding regulations No. 148 "On the Real Estate Tax in Riga" of 09.06.2015,those persons who permanently reside in Riga are motivated to put their residence declaration in order, increasing the revenues received by the municipal budget from the personal income tax and furthering the development of real estate in Riga.

Based on the taxpayer’ motivated written application, the tax administration has the right to decide on the voluntary execution of delayed payment by the taxpayer, while approving the schedule of repaying the debt for a period of up to three years. The taxpayer shall submit the motivated written application to the Municipal Revenue Office of Riga City not later than in six month after receiving the notification on the tax debt.