From 2026, monthly income of these individuals to be taxed

17:32 - 23.10.2025


October 23, Fineko/abc.az. In Azerbaijan, it is proposed to change the system of payment of transfers for compulsory social insurance for persons working in the private and non-oil/gas sectors.

ABC.AZ informs that these changes are provided for in the budget package for 2026.

According to the document, for monthly incomes of citizens in the amount of up to 8,000 manats, the cumulative contribution rate for social insurance will remain at 25%. At that, the employee will pay 6 manats + 10% of the amount over 200 manats, and the employer - 44 manats + 15% of the same amount.

For persons whose salary exceeds 8,000 manats, the following contribution payment mechanism is provided: the employee pays 786 manats + 10% of the amount above 8,000 manats, the employer pays 1,214 manats + 11% of the amount above 8,000 manats. In this case, the total tax burden will be 21%.

For incomes up to 200 manats, the effective rate remains at 3% for the employee and 22% for the employer (the cumulative rate is 25%).