Special Economic Zones

There are five Special Economic Zones (SEZ) in Latvia – Riga Free Port, Ventspils Free Port, Liepaja Special Economic Zone and Rezekne Special Economic Zone and Latgale Special Economic Zone that were established to promote entrepreneurial activities within the regions. All of them offer very favourable business incentives. Some of benefits for companies operating in Free Ports and SEZ include rebate on real estate tax, corporate income tax, withholding tax for dividends, management fees and payments for usage of intellectual property for non-residents and others. 

The SEZs are expected to be in place until 2035.

Main benefits for companies operating in Free Ports and SEZ are as follows:

  • 80% rebate on real estate tax (1.5% in Latvia)*
  • 80% rebate on corporate income tax*

 

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