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Sale-tax calculator

Calculate the estimated simplified tax you'd pay when selling an apartment, house or land. Enter the address (the zone is detected automatically) or pick the zone yourself - the tax appears instantly.

Sale-tax calculator

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Pick a zone to calculate the tax.

This is an estimate only; the final amount is set by the notary at the time of sale. Not legal advice.

How it's calculated

When an individual sells property a simplified tax applies: 15 AZN per square metre, multiplied by the coefficient of the property's zone. Baku is split into 12 zones with coefficients from 1.2 to 4.0 - the coefficient is higher closer to the centre.

Two exemptions matter: the first 30 m² of a home is tax-exempt (tax applies only to the area above 30 m²), and if the owner was registered at the address for at least 3 years, the sale is fully exempt. The full formula: (area − 30 m²) × 15 AZN × zone coefficient.

Selling a house has two parts: the house part uses the apartment formula above (first 30 m² exempt, 3 years of registration means full exemption), while the land part is 0.5 AZN per m² multiplied by the zone coefficient - the 30 m² exemption and the 3-year exemption do not apply to the land. Agricultural-designated land is calculated differently (on cadastral value, by the notary at sale) and isn't covered by this calculator.

This is an estimate only; the final amount is set by the notary at the time of sale. Rates are based on Article 220.8 of the Tax Code, and the zone boundaries on Cabinet of Ministers Decision No. 412.

See also: Tax-zones map · Guide to the sale tax

Frequently asked questions

The simplified tax is 15 AZN per square metre, multiplied by the zone coefficient. The first 30 m² of a home is exempt, so the tax is computed as (area − 30) × 15 × coefficient.
The first 30 square metres of a home are deducted from the tax base. For example, in an 80 m² apartment the tax is charged on only 50 m².
If the owner was registered at the address being sold for at least 3 years, the sale is fully exempt. A document confirming the registration period is required to claim it.
In the calculator the zone is detected automatically from the address, or you can pick it manually. Every zone with its boundaries is shown on the tax-zones map.