The Investment and Development Agency of Latvia (LIAA) offers an opportunity for Latvian start-ups to develop research and the use of innovative ideas, products or processes in economic activity (commercialisation of research products).

Start-ups have the possibility to receive aid in two programmes:

• by receiving co-financing of 45% of the remuneration costs of highly qualified employees (HQE)
• by applying tax incentives or paying reduced labour taxes

Call for applications in the HQE programme opened on 16 April 2024

In turn, the aid for tax incentives is already available and more information about it is available at liaa.gov.lv.

The aid is provided within the scope of the Law on Aid for the Activities of Start-up Companies. HQE aid is co-financed by the European Regional Development Fund, while tax incentives are provided through state budget support.

More information about the programme in Latvian is available here: https://business.gov.lv/atbalsta-programmas/jaunuznemumu-atbalsts

Cabinet Regulation (in English): https://likumi.lv/ta/en/en/id/287272

Latest news

• 16 April 2024 Information about the opening of the call for applications
• Please follow the information at liaa.gov.lv and in the LIAA Newsletter.

Beneficiary +/-

• A capital company registered in Latvia with high growth potential, the core business whereof is related to the designing, production or development of scalable business models and innovative products;
• has no tax debts exceeding EUR 150;
• is not declared insolvent;
• de minimis aid is available;
• is not under sanctions;
• has not provided false information under the aid programme;
• has received an investment or is carrying out the designing, production or development of an innovative product;

When applying for HQE aid, additionally:

• corresponds to the status of a micro, small or medium-sized enterprise (SME);
• actions are implemented in the RIS3 area;
• is not subject to the exclusion rules of the project applicant – lv.