An apartment in Azerbaijan is sold tax free after 3 years of registered residence in it

An individual seller pays a simplified tax of AZN 15 per m² adjusted by a zonal coefficient, withheld by the notary (Tax Code art. 218-1). The sale is exempt if the seller was registered in the apartment for at least 3 years (from January 1, 2020, previously 5 years). 30 m² are exempt regardless of the period.

What this changes in the calculation

For an apartment in Azerbaijan, the sale tax is based on floor area, not on the gain.

Effective since January 1, 2020

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

Calculate an apartment in Azerbaijan

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