The Tax Code of the Republic of Azerbaijan

Type of transportation	Unit of measurement applied by simplified tax
Monthly amount of simplified tax (in manats)
Passenger transportation (with exception of taxis), by the number of seats:	1 seat	1.8
Passenger transportation by taxi	1 unit of transport	9.0
Cargo transportation	Load capacity (each 1 ton)	1.0

220.6. Simplified tax for taxpayers, implementing passenger and cargo transportation, dependent on the type and territory of operations, is determined with application to the amount of simplified tax, specified in Article 220.5 of this Code, of following rates:
220.6.1. in the city of Baku (including villages and districts) and between Baku and other settlements of the country - 2.0;
220.6.2. Absheron region, in the cities of Sumgayit, Gandja and between this region and cities and other settlements of the country (with exception of those specified in Article 220.6.1 of this Code) - 1.5;
220.6.3. In other cities and districts and between these cities and districts and other settlements (with exception of those specified in Articles 220.6.1 and 220.6.2 of this Code) - 1.0.
220.7. Number of seats in the automobile transports (with exception of taxis) or loading capacity, are determined by the registration certificate of the automobile transport.
If number of seats or load capacity of vehicles (with the exception of taxis) have not been mentioned on the registration certificates of the vehicles, such data shall be determined based on the certificates given to tax authorities by the appropriate executive authority. In the event that it was impossible to determine the number of seats on the basis of the registration certificate of the vehicle or according to the certificates given by the appropriate executive authority, then amount of the simplified tax shall be determined based on the actual number of seats.
220.8. Simplified tax is calculated in the order established by this article: in respect of entities engaged in activities for the construction of buildings in the amount of 45 manats for each square meter of taxable object, referred to in Article 219.3 of this Code; in respect of entities referred to in Article 218.4.3 of this Code in the amount of 15 manats for each square meter of taxable object referred to in Article 219.3-1 of this Code.
220.8.1. If the building is located in the city of Baku and its settlements and villages, then the following coefficients depending on zones (locations) established by the relevant executive authority shall be applied to the amount of simplified tax, determined in this Article:

Zones