11:27 - 23.10.2025

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October 23, Fineko/abc.az. The income tax benefits in force in Azerbaijan since 2019, intended for employees of the non-oil/gas and non-government sectors are to be abolished.

ABC.AZ informs that the proposed amendments to the Tax Code do not extend the benefit period.

According to the draft, in 2026, persons with monthly income of up to 2,500 manats will pay a tax of 3% of their income.

In 2027, this rate will be 5%, and from 2028 - 7%.

For those whose monthly income ranges from 2,500 to 8,000 manats, the tax in 2026 will be 75 manats + 10% on a portion of income exceeding 2,500 manats.

In 2027, the tax will amount to 125 manats + 10% on a portion of income from 2,500 to 8,000 manats, and from 2028 - 175 manats + 10% on a portion of income from 2,500 to 8,000 manats.

The draft amendments to the Tax Code are included in the Budget Package of 2026 and will be submitted to Parliament for discussion. This rule may come into force if the bill is approved by President Ilham Aliyev.