17:03 - 23.01.2026

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January 23, Fineko/abc.az. -(exclusive news) - Since the beginning of the year, many opinions have been expressed regarding changes to the Tax Code. Some believe that the changes will have positive impact on both entrepreneurs and citizens.

Rashad Hasanov, an expert economist, believes that one of the main messages that should be conveyed to business entities and investors in Azerbaijan is the issue of ensuring the safety of investments and the inviolability of property.

In an interview for ABC.AZ he also stated that the absence of any external interference, independence in decision-making, and limitation of government intervention are positive factors.

The expert believes that if clear messages are given in this direction, investors will feel it, then the relevant issues can lead to positive results at the next stage: "There are two aspects to this issue, but they can be considered as one positive one. The change in the payroll tax for employees. That is, previously this tax was 14 percent, but from 2026 the corresponding rate will be set at nearly 7 percent. Of course, after the grace period ends, this transition will be carried out in stages, over three years - with a rate of 3%, 5%, and in 2027 - 7%. In itself, this change can be assessed as positive, since otherwise the tax rate applied to wages would be high, which would create serious difficulties in this direction and affect household incomes in 2026."

By Elmir Muradov