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Is there a property tax exemption for a person whose father is disabled?
Is there a property tax exemption for a person whose father is disabled?
Since 2014, I have been living with my family in my private residential house in Sumgayit, confirmed by the relevant property documents (excerpt). My father is a pensioner and has a third-group disability. In this case, am I eligible for a property tax exemption? Otherwise, how much property and land tax do I have to pay?
The State Tax Service under the Ministry of Economy has stated that certain exemptions are provided in the Tax Code for people with disabilities. According to Article 197.1.1 of the Tax Code, both resident and non-resident individuals are considered property tax payers for buildings or parts of buildings located on their private property within the territory of the Republic of Azerbaijan.
It was noted by the Service that, except for cases where buildings are leased, rented, or used for entrepreneurial or commercial activities, the amount of property tax to be paid by individuals, pensioners, military personnel serving on active duty, and their family members during the period of active military service is reduced by 30 manats, as specified in Article 102.2 of the Tax Code.
It is also mentioned that the property tax for a residential house owned by an individual and located in Baku is calculated based on the area of the house that exceeds 30 square meters, with a rate of 0.4 manats per square meter for the area above this limit, and coefficients determined by the Cabinet of Ministers' Decision No. 101 dated April 6, 2015, ranging from 0.7 to no more than 1.5, depending on the area where the property is located.
Land tax is calculated annually as a fixed payment based on the area of the land, regardless of the results of the economic activity of landowners or those using the land under lease or other arrangements. Land areas owned or used by individuals on the territory of the Republic of Azerbaijan are subject to land tax. Additionally, according to Article 207.2 of the Tax Code, a reduction of 10 manats in land tax for land owned by individuals with disabilities related to war is provided as an exemption.
According to Article 208.2 of the Tax Code, businesses calculate this tax annually based on the size of the land and the applicable land tax rates, and must submit the calculations to the tax authority by May 15. Relevant authorities calculate the land tax for individuals by July 1 each year, and payment notices are delivered no later than August 1.
In response to the inquiry, the State Tax Service has confirmed that these exemptions apply to property owners.
Since 2014, I have been living with my family in my private residential house in Sumgayit, confirmed by the relevant property documents (excerpt). My father is a pensioner and has a third-group disability. In this case, am I eligible for a property tax exemption? Otherwise, how much property and land tax do I have to pay?
The State Tax Service under the Ministry of Economy has stated that certain exemptions are provided in the Tax Code for people with disabilities. According to Article 197.1.1 of the Tax Code, both resident and non-resident individuals are considered property tax payers for buildings or parts of buildings located on their private property within the territory of the Republic of Azerbaijan.
It was noted by the Service that, except for cases where buildings are leased, rented, or used for entrepreneurial or commercial activities, the amount of property tax to be paid by individuals, pensioners, military personnel serving on active duty, and their family members during the period of active military service is reduced by 30 manats, as specified in Article 102.2 of the Tax Code.
It is also mentioned that the property tax for a residential house owned by an individual and located in Baku is calculated based on the area of the house that exceeds 30 square meters, with a rate of 0.4 manats per square meter for the area above this limit, and coefficients determined by the Cabinet of Ministers' Decision No. 101 dated April 6, 2015, ranging from 0.7 to no more than 1.5, depending on the area where the property is located.
Land tax is calculated annually as a fixed payment based on the area of the land, regardless of the results of the economic activity of landowners or those using the land under lease or other arrangements. Land areas owned or used by individuals on the territory of the Republic of Azerbaijan are subject to land tax. Additionally, according to Article 207.2 of the Tax Code, a reduction of 10 manats in land tax for land owned by individuals with disabilities related to war is provided as an exemption.
According to Article 208.2 of the Tax Code, businesses calculate this tax annually based on the size of the land and the applicable land tax rates, and must submit the calculations to the tax authority by May 15. Relevant authorities calculate the land tax for individuals by July 1 each year, and payment notices are delivered no later than August 1.
In response to the inquiry, the State Tax Service has confirmed that these exemptions apply to property owners.