Latgale region

For increasing the number of employees by more than 5 people in the previous reporting year, provided that these employees have their declared place of residence registered within the administrative territory of the Daugavpils city municipality, and the company’s average wage level in the previous reporting year is not lower than EUR 394.11. The increase in the average number of employees is calculated by comparing the number of employees in the two preceding reporting years.

For real estate tax payers on land and buildings, if the number of employees with disabilities who worked in the company for the full reporting year is at least 50% of the total number of employees.

50% of the real estate tax amount

Legal entities

For land on which, during the taxation period, a public-use street (or part of a street) in Daugavpils city was constructed using the entity’s own financial resources, provided that the investment amount is not less than 25% of the calculated tax amount, and a corresponding agreement has been concluded with the municipality beforehand.

For real estate (or part of it) owned by the taxpayer and used free of charge as a public beach and swimming area, provided it is not used for economic activity.

25% of the real estate tax amount

Manufacturing companies

For real estate owned or legally possessed that is used for production, where the number of employees working in the company during the tax year exceeds 800 people, and the company’s export turnover in the tax year is not lower than EUR 7,114,359.05 (seven million one hundred fourteen thousand three hundred fifty-nine euros and 5 cents).

If a manufacturing building owned or legally possessed by a legal entity is located in a production development area where EU structural fund resources have been used for the development of public infrastructure, and its core activity is industrial manufacturing, provided that the legal entity confirms that at least 5 (five) new jobs were created within a year;

70% of the cost reimbursement, but not more than EUR 10,000 for the connection of one manufacturing building

If a manufacturing building owned or legally possessed by a legal entity is located in a production development area where EU structural fund resources have not been used for the development of public infrastructure, provided that the legal entity confirms that at least 5 (five) new jobs were created within a year.

50% of the cost reimbursement, but not more than EUR 10,000 for the connection of one manufacturing building