15:27 - 14.01.2026

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January 14, Fineko/abc.az. - (special news) - A range of tax changes have been applied in the country since the beginning of the year. And this causes concern among citizens. Citizens still do not understand how the new taxes will affect their lives. But in what form the changes will affect citizens’ income and expenses? The tax on those who rent out their homes has been reduced from 14 to 10 percent. What penalties do those who fail to pay taxes face and how will this apply to houses without ownership documents? We addressed with this question to economic expert Khalid Kerimli.

ABC.AZ reports that according to the expert, starting from this month, income tax is already applied in the non-resource sector.

Listing further changes, Kerimli explained the scope of their action:

"The income of a citizen working in the non-resource sector will decrease by 3%. This is the main action. Secondly, those who bring a second phone from abroad will pay an additional 100 manats of excise tax. In general, the tax on phones sold by legal entities in stores is also increasing, which is nearly 20 manats of their value. In other words, a tax of 20 manats is applied to phones imported by legal entities, and an excise tax of 100 manats is applied to phones imported by citizens.

Third, buyers of hybrid cars with an electric motor will pay an additional 18 percent tax. As you know, there used to be a benefit on this issue, but now it has been canceled. Fourthly, for the purchase of old cars with a service life of more than 7 years, the excise tax was increased by 25 percent - for gasoline cars the increase was 25%, for diesel cars — 33%. The tax for those who rent out their homes has been reduced from 14% to 10%. This tax applies to all apartments - regardless of whether or not they have ownership documents, everyone will pay the tax."

By Elmir Murad