Land tax calculation
Calculate land tax based on area and category under Azerbaijan Tax Code
Last updated: 19.06.2026
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Land tax is calculated based on the area of the land plot and the unit tax rate established according to location. In Baku, the land tax rate is higher than in other areas. Separate rates apply for agricultural land. The tax is annually multiplied by the land area (in square meters or hectares). For individuals, land tax is paid based on a notice sent by tax authorities.
- –Tax Code — Articles 206-220 (land tax)
- –Tax Code — Article 208 (tax rates)
- –Tax Code — Article 210 (tax exemptions)
- –Law on Land Reform
Last updated: January 2026
When must land tax be paid?
Land tax must be paid by August 15 of each year. Interest and penalties apply if delayed.
Who is exempt from land tax?
Disabled persons, war veterans, martyr families and some other categories are fully exempt from land tax. Preferential rates apply for agricultural land.
What is the tax rate for agricultural land?
The tax rate for agricultural land is significantly lower than for urban land. The rate varies depending on land quality and location.
How does land tax differ from property tax?
Land tax applies only to the land plot. Property tax applies to structures on it — house, apartment, building. Both are paid separately.
Who must submit a land tax declaration?
Individuals usually do not submit declarations — tax authorities calculate and send notices themselves. Legal entities must submit declarations.
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All results are for informational purposes only and do not replace official legal decisions.