The Tax Code of the Republic of Azerbaijan

Article 204. Taxpayers
The payers of tax on land are the physical persons and enterprises who own or use land plots on the territory of Azerbaijan Republic.
Article 205. Taxable base
Land plots granted to the ownership or use of enterprises and physical persons pursuant to the legislation of the Republic of Azerbaijan shall be objects of taxation.
Article 206. Tax rates
206.1. Land tax rates for agricultural land shall be 0.06 manat for 1 conventional point.
206.2. Conventional points shall be determined by the relevant executive authority with consideration of evaluation procedures depending on the purpose, geographical location and the quality of agricultural lands in administrative regions.
206.3. With the exception oflandprovided for in Article206.1of this Code, for every 100 square metersof land, the rates specified inthe following table shall apply:

Areas	Industrial, construction, transport, telecommunications, trade and housing servicing and other dedicated lands (in manats)		Lands of housing funds, agricultural lands and lands occupied by summer cottages of citizens (in manats)
	up to 10000 м^2	for part exceeding 10000 м^2	up to 10000 м^2	for part exceeding 10000 м^2
Baku city, as well as its settlements and villages	10	20	0,6	1,2
Gyanja, Sumgait, Khyrdalan cities and settlements and villages of Absheron region	8	16	0,5	1,0
Other cities and regional centres	4	8	0,3	0,6
Cities of regional subordination, settlements and villages	2	4	0,1	0,2»