DONOR BENEFITS

RTU is a centre for innovation and education, where students and researchers work on projects that can have a positive impact on our future. Your donations to the RTU Development Fund enable projects to be realised and make a positive difference in Latvia and the wider region. 

By donating to the RTU Development Fund, you become part of a larger mission to help promote education, science and innovation. Your support will help build a stronger, smarter and more progressive Latvia, as well as contribute to the emergence of new, strong professionals. Every donation serves as a positive example that helps promote a culture of giving to education.


A legal person who has made a donation to a public benefit organisation is entitled to choose one of the following reliefs in the accounting year: 

  • not to include the amount donated in the taxable base for the tax period, but not more than five per cent of the profit after tax of the previous accounting year; 
  • to exclude from the taxable amount for the tax period the amount donated, up to a maximum of two per cent of the total gross remuneration calculated for employees in the preceding accounting year, on which state social security contributions have been paid; 
  • reduce the corporate income tax calculated during the tax period on dividends calculated during the reference year by 85 per cent of the amount donated, but not exceeding 30 per cent of the amount of corporate income tax calculated on the dividends calculated. 

The above limits apply to the total amount of donations made during the accounting year.


An individual who has donated to a public benefit organisation and is entitled to the tax deductions provided for in the Personal Income Tax Act is entitled to include the donation as an eligible expense in his/her annual tax return. The reduction of income for eligible expenses (including donations) may not exceed 50 per cent of the taxable income of the taxpayer for the tax year, but not more than EUR 600. 

It is an honour and a privilege to donate to the RTU Development Fund, to donate to education and science. By donating, you are joining a broader community committed to the advancement of education and science. Your donation is an important part of achieving great goals and together we can make a difference!