The Tax Code of the Republic of Azerbaijan

Coefficient by territory where the building construction activities have actually been carried out
(actual location of the building)

1	4,0
2	3,0
3, 4	2,2
5, 6	1,8
7, 8, 9	1,5
10, 11, 12	1,2

220.8.2. if it is located in Gyandja, Sumgait and Khyrdalan cities then 1.5 coefficient is applied to the amount of the simplified tax established by this article;
220.8.3. if it is located in the settlements and villages of Absheron region (except for Khyrdalan city), in Shirvan, Mingachevir, Nakhchivan, Lankaran, Yevlakh, Sheki and Naftalan cities, then 1.2 coefficient is applied to the amount of the simplified tax established by this article;
220.8.4. if it is located in other areas (cities) and settlements (villages), then 0.5 coefficient is applied to the amount of the simplified tax established by this article.
220.8-1. Simplified tax on non-residential premises of the constructing building for those, involved in construction of buildings, as well as simplified tax for the provision of non-residential premises of the buildings for the persons referred to in Article 218.4.3 of this Code shall be calculated by applying a coefficient of 1.5 to the amount calculated under Article 220.8 of this Code.
220.9. Operator of bet on sport games calculates thesimplified tax at the rate of6 percent of thefundsreceived from theparticipants in the game, and the seller of bet on sport games -at the rate of 4 percent of the commission given to himby the operator.