Abstract
Real estate tax is the only tax that is 100 % amount is transferred to the municipal basic budget. The aim of the study is to analyze the calculation of real estate tax and the application of benefits procedures in the Baltic States and to compare them. Novelty of the research: the author compared the real estate tax in the Baltic States, performed an assessment of rates, taxable bases and benefits. The criteria for determining the real estate tax - the tax base, rate and benefits differ significantly in Latvia, Lithuania and Estonia. The name of this tax is different in the Baltic States, because there is not only a real estate tax, but also a land tax. The tax base can be both cadastral value and market value. Comparing Latvia with Lithuania and Estonia, real estate tax in Latvia is the highest in relation to the average gross salary.
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