AzerbaijanTaxes

Property tax on a Baku apartment: AZN 0.4 per m² above 30 m²

Individuals' property tax is based on floor area: Baku AZN 0.4 per m² (with a coefficient of 0.7 to 1.5), Ganja, Sumgait, Khirdalan and Absheron 0.3, other cities 0.2, towns and villages 0.1. The first 30 m² of housing are exempt; payment is in two parts by August 15 and November 15.

What this changes in the calculation

An 80 m² apartment in Baku: about AZN 20 of tax a year before the coefficient.

Source: taxes.gov.az
Status: verified
Published: October 27, 2026

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