17:22 - 29.12.2025

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December 29, Fineko/abc.az. Starting from next year, a new excise tax rate will be imposed for autombiles in Azerbaijan, the production date of which exceeds 7 years. This is reflected in the amendment to the Tax Code approved by President Ilham Aliyev.

In compliance with the Tax Code, the excise tax rate is calculated as follows: for automobile engine capacity of up to 2,000 cu cm - 0.30 manats per cu cm; for engine capacity of up to 3,000 cu cm - 600 manats + 5 manats per cu cm in terms of engine capacity of 2,001-3,000 cu cm; with engine capacity of up to 5,000 cu cm - 18,600 manats + 35 manats for each cu cm of engine capacity of 4.001-5,000 cu cm; with engine capacity of over 5,000 cu cm - 53,600 manats + 70 manats for each cu cm in terms of engine volume over 5,000 cu cm.

For automobiles with engine capacity of more than 3,000 cu cm and production date of more than 3 years, the excise rate is applied as follows: for engine capacity of up to 4,000 cu cm - 5,600 manats + 15 manats for each cu cm in terms of engine capacity of 3,001– 4,000 cu cm; with engine capacity of up to 5,000 cu cm - 20,600 manats + 40 manats for each cu cm in terms of engine capacity of 4,001-5,000 cu cm; if the engine volume exceeds 5,000 cu cm - 60,600 manats + 80 manats for each cu cm terms of engine volume over 5,000 cu cm.

Currently, when importing cars with production date exceeding 7 years, the excise rate is calculated using an increasing coefficient of 1.2 for cars with gasoline engine and 1.5 for cars with diesel engine to the above calculated amount.

Starting from January 1, 2026, when importing passenger cars to Azerbaijan, the production date of which exceeds 7 years, the excise rate will be calculated using an increasing coefficient of 1.5 for automobiles with gasoline engine and 2 for cars with diesel engine.