Sale-tax calculator
Calculate the estimated simplified tax you'd pay when selling an apartment. Enter the address (the zone is detected automatically) or pick the zone yourself - the tax appears instantly.
Sale-tax calculator
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.
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.
Frequently asked questions
- How much tax is paid when selling an apartment?
- 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.
- What is the first-30-m² exemption?
- 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.
- How does the 3-year registration exemption work?
- 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.
- Where do I find the zone coefficient?
- 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.