Municipal Tax • 30 sq.m Exemption • Baku Coefficients • Tax Code

Azerbaijan Annual Property & Land Tax Calculator 🇦🇿

Calculate Azerbaijani annual municipal property tax on residential buildings under Tax Code Article 198 (with 30 sq.m exemption and Baku coefficients) and agricultural/urban land tax.

Calculation Summary & Statutory Breakdown

Article 198 Tax-Exempt Area --
Taxable Square Meters --
Annual Residential Building Tax --
Annual Land Plot Tax --
Total Annual Municipal Tax Due --

Annual Property & Land Taxes (Əmlak və Torpaq Vergisi) in Azerbaijan

Annual real estate ownership taxes in Azerbaijan are administered taxes under Chapters XIV and XV of the Tax Code of the Republic of Azerbaijan:

  • Residential Property Tax (Article 198):
    • 30 sq.m Statutory Exemption: The first 30 square meters of total residential floor space of an apartment or house is 100% tax-free.
    • Base rate: 0.40 AZN per square meter of space exceeding 30 sq.m.
    • Baku City Coefficients: Multiplied by zonal coefficient ranging from 1.1x to 1.5x depending on location (Central Baku, Sabail, Yasamal, etc.).
  • Commercial Real Estate: Taxed at 1.0% of the average annual residual book value of the building.
  • Land Tax (Torpaq vergisi): Charged per 100 square meters based on municipal zoning categories and agricultural soil quality ball-valuation.

Statutory Regulatory Framework: Compliant with the Tax Code of the Republic of Azerbaijan, Labor Code of the Republic of Azerbaijan, Law on Social Insurance (SSPF / DSMF), and regulatory decrees issued by the State Tax Service, Tariff (Price) Council, and State Customs Committee.

📊 Azərbaycan Qanunvericilik və Vergi Hesablama Matrisi

Statutory Component / Legal Deduction Item Calculated Amount (AZN)
Primary Net / Statutory Payable Amount 0.00 ₼
MS

Engr. Muhammad Shahzad

Principal Financial Systems Architect & Azerbaijani Tax Code & SSPF Social Security Specialist

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