Calculate property transfer tax

Work out the taxes, notary charges and state fees on a property purchase in Azerbaijan.
Formula: Gain × tax rate + notary + state fees
Transaction details
Property type
Seller status
Length of ownership

Used to work out the taxable gain

📐

Which taxes and costs apply to a property sale?

Income tax (paid by the seller):

  • Individual: 14% of the gain (sale price − purchase price)
  • Legal entity: 20% of the gain
  • Relief: residential property owned for 5+ years is exempt

VAT (18%):

  • Applies only when a legal entity sells commercial property
  • Sales of residential property are exempt from VAT

Notary charges (sale contract):

  • Up to 10,000 AZN: 0.5% + 15 AZN
  • 10,001–50,000 AZN: 50 + 0.3%
  • 50,001–100,000 AZN: 170 + 0.2%
  • Over 100,000 AZN: 270 + 0.1%

State fees:

  • Registration fee: 20 AZN
  • Technical passport: 50 AZN
  • Registry extract: 20 AZN
  • Document costs: ~30 AZN

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