Property tax calculation
Calculate real estate tax for individuals based on area and zone coefficient
Last updated: 28.07.2026
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Property tax for individuals is calculated based on the inventory value of residential space. In Baku, the tax rate for residential space is set at a certain amount per square meter. In 2026, property tax for residential space in Baku is paid annually. There are also exemption cases — disabled persons, war veterans and some other categories are fully or partially exempt from property tax. Different tax rates apply to non-residential premises.
- –Tax Code — Articles 197-207 (property tax)
- –Tax Code — Article 199 (tax rates)
- –Tax Code — Article 200 (tax exemptions)
- –State Tax Service — property tax declaration
Last updated: January 2026
When must property tax be paid?
Property tax must be paid by August 15 of each year. Interest and penalties apply if delayed.
Who is exempt from property tax?
Disabled persons, Karabakh war veterans, National Heroes, martyr families and some other categories are fully exempt from property tax. Pensioners may benefit from certain discounts.
How is tax calculated when buying an apartment?
In the year of purchase, tax is calculated proportionally for the period from the purchase date to the end of the year. Full annual tax applies from the following year.
Who must submit a property tax declaration?
Tax authorities calculate property tax themselves and send a payment notice. Individuals usually do not submit declarations — they only make payment based on the notice.
What is the tax rate for non-residential premises?
The property tax rate for non-residential (commercial) premises is higher than for residential and varies depending on the location of the property.
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All results are for informational purposes only and do not replace official legal decisions.