Taxation Regime in Rezekne Special Economic Zone (SABRE Invest Site)

Main Taxation Features:

  • Company profit tax -> 3% p.a (15% in Latvia outside SEZ).
  • Property tax on cadestral value -> 0.3% (Latvia is 1.5%).
  • Dividends on profits in RSEZ is 2% for non-residents invested in the zone.
  • Lower customs duty where components are imported into the EU via RSEZ and then assembled, labelled, and any other value added processes.
    • Goods imported whole -> 15% customs duty.
    • Goods where components imported -> 5% customs duty (see figure below).
  • Value added tax is 0% on the “manufacturing” of goods where components are imported from outside the EU and are then exported outside the EU.
Tax savings
RSEZ customs duty

Taxation Example

Let’s see how taxation in Rezekne SEZ help you saving money on real example of the investment made in the RSEZ of 10 million EUR:
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RSEZ Tax example
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As a result savings per year constitutes 103 500 EUR which is a difference between tax applicable in the territory of Latvia 155 000 EUR and 51 500 EUR in the RSEZ.
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Tax Table
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Tax Table 2