Municipal authorities in Azerbaijan have recently begun distributing notices to homeowners regarding the payment of property tax.
All real estate properties with an official extract from the State Register of Real Estate are subject to annual taxation, which typically includes land and property taxes paid to municipalities.
This has raised questions among residents about who is exempt from paying property tax.
Speaking to Bizim.Media, legal expert Fuad Rustamli said that property owners are generally required to pay property tax annually, but Azerbaijani legislation provides several important exemptions.
Under Article 198.1.1 of the Tax Code, only the portion of a residential property exceeding 30 square meters is subject to taxation. This means that up to 30 square meters of living space is exempt from property tax.
In addition, a 30-manat tax relief applies to pensioners, conscripts performing mandatory military service and their family members, war veterans with disabilities, and families of martyrs. Workshop buildings used by individuals engaged in artisanal or craft activities are also exempt from property tax.
The expert emphasized that property tax demands must have a clear legal basis, be calculated correctly, and be communicated to citizens in advance through official notifications.
Residents have the right to question the amount and legality of the tax assessment and, if necessary, formally challenge the payment request.
