Quick Facts
- Funder
- Liepāja / Rēzekne / Latgale SEZ authorities
- Amount
- 80% CIT relief
- Region
- EU
- Country
- Latvia
- Category
- Manufacturing
- Status
- Rolling
- Deadline
- Rolling (no fixed deadline)
Latvian Special Economic Zones — 80% Tax Relief
Sign an SEZ investment contract and get 80% corporate income tax relief on dividends plus up to 100% property tax relief — recovering 40–60% of your investment as tax offsets through 2035.
About this grant
Latvia's special economic zones — Liepāja SEZ, Rēzekne SEZ (both extended to 2050), and the region-wide Latgale SEZ — offer manufacturers the most durable support instrument in the country. Companies that sign an investment contract with an SEZ authority receive 80% relief on corporate income tax for distributed dividends and 80% property tax relief (extendable to 100% by municipal decision). Relief accumulates until reaching a ceiling of 60% of eligible investment for small companies, 50% for medium, and 40% for large. Qualifying investment can be fixed assets or the wage costs of newly created jobs. The Latgale SEZ is unique: status can be granted to the site you choose anywhere in the Latgale region, with the condition that employees are declared Latgale residents. Critical sequencing: only investments made after signing the SEZ contract count. Sector note: EU regional-aid rules exclude primary steel production, but downstream metal fabrication and equipment manufacturing are fully eligible — metalworking is among Rēzekne SEZ's largest sectors. Investments qualify until 31 December 2035.
Eligibility criteria
- ✓Companies signing an investment contract with an SEZ authority BEFORE investing
- ✓Fixed-asset or new-job wage investments
- ✓Steel industry excluded (downstream metal fabrication eligible)
- ✓Latgale SEZ: employees declared in Latgale