Paying real estate tax (NĪN)
The real estate tax on land and housing is calculated for the whole year and split into four payments. In 2026 the deadlines are 31 March, 15 May, 17 August and 16 November. You can pay quarterly or in advance — the full amount by the first deadline, 31 March.
Who this applies to
Step by step
Get the payment notice
Best electronically: on epakalpojumi.lv you can sign up to receive the notice by e-mail. It contains the amount, the account and the payment reference data.
Pay through the easiest channel
Online: on epakalpojumi.lv or the Latvija.gov.lv e-service “Nekustamā īpašuma nodokļa apmaksa tiešsaistē” — the data loads automatically. You can also pay via internet bank (make sure the recipient is your municipality), at municipal service centres, or at Maxima checkouts and Latvijas Pasts offices with the barcode notice (commission applies).
Use the correct payment reference
In internet banking the reference must state the notice number or personal account number, or the property address and cadastre number. When paying for someone else, always state their name, surname and personal code.
Common mistakes
Frequently asked questions
What are the NĪN deadlines in 2026?
31 March, 15 May, 17 August and 16 November — one quarter of the annual amount each. The whole year can be paid in advance by 31 March.
I haven't received the notice — what now?
The taxpayer must inform the municipality in writing within a month. Not receiving the notice does not waive the tax.
What's the easiest way to pay?
On epakalpojumi.lv or Latvija.gov.lv — the payment data loads automatically, so the error risk is minimal.
Official sources
- epakalpojumi.lv — NĪN apmaksa
- Likums «Par nekustamā īpašuma nodokli»
- Jēkabpils novads — NĪN 2026. gadam