12:46 - 13.07.2026

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July 13, Fineko/abc.az. The Milli Majlis approved in the final reading the draft law on amendments to the Tax Code of Azerbaijan.

The new law provides a significant financial benefit to taxpayers who do not carry out activities in the oil and gas sector and belong to the non-governmental sector.

According to the amendment, starting from January 1, 2027, for a period of 4 years, entrepreneurs will have the opportunity to pay mandatory state social insurance contributions for their employees using the available funds on the VAT deposit account.

This mechanism will be regulated by the rules and conditions established by the relevant executive authority.

This change aims to increase the cash flow (liquidity) of private sector entrepreneurs and alleviate their financial burden.

The law will come into effect on January 1, 2027.