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2026 Tax changes: new benefits and opportunities for entrepreneurs
2026 Tax changes: new benefits and opportunities for entrepreneurs
The state budget for 2026 has been approved.
A number of important updates related to the 2026 budget have been confirmed:
• A fee of 100 AZN will be applied for the registration of more than one mobile phone brought into Azerbaijan.
• The sale of Azerbaijan-made automobiles will be exempt from VAT for a period of 7 years.
• Excise rates on used passenger cars imported from abroad are being increased.
• The tax rate for individuals renting out their properties is being reduced.
• Income tax for employees in the non-state sector will be withheld according to new rules.
• The “VAT refund” mechanism will also apply to beauty salons and cosmetology centers.
• New tax incentives aimed at business development in Nakhchivan are coming into force.
• The calculation of social insurance contributions will change for individuals with a monthly income above 8,000 AZN.
The state budget for 2026 has been approved.
A number of important updates related to the 2026 budget have been confirmed:
• A fee of 100 AZN will be applied for the registration of more than one mobile phone brought into Azerbaijan.
• The sale of Azerbaijan-made automobiles will be exempt from VAT for a period of 7 years.
• Excise rates on used passenger cars imported from abroad are being increased.
• The tax rate for individuals renting out their properties is being reduced.
• Income tax for employees in the non-state sector will be withheld according to new rules.
• The “VAT refund” mechanism will also apply to beauty salons and cosmetology centers.
• New tax incentives aimed at business development in Nakhchivan are coming into force.
• The calculation of social insurance contributions will change for individuals with a monthly income above 8,000 AZN.