New excise rate to be applied to used passenger cars imported to Azerbaijan

Starting next year, a new excise tax rate will be applied to passenger cars imported to Azerbaijan with a production date of more than 7 years, SİA reports.

This is reflected in the amendments to the Tax Code approved by President Ilham Aliyev.

According to the Tax Code, the excise rate for passenger cars in Azerbaijan is calculated based on engine volume as follows:

-Up to 2000 cubic centimeters – 0.30 manats per cubic centimeter

-Up to 3000 cubic centimeters – 600 manats plus 5 manats for each cubic centimeter from 2001 to 3000 cc

-Up to 5000 cubic centimeters – 18,600 manats plus 35 manats for each cubic centimeter from 4001 to 5000 cc

-Over 5000 cubic centimeters – 53,600 manats plus 70 manats for each cubic centimeter exceeding 5000 cc

For passenger cars with an engine capacity over 3000 cc and older than 3 years:

-Up to 4000 cc – 5600 manats plus 15 manats for each cubic centimeter from 3001 to 4000 cc

-Up to 5000 cc – 20,600 manats plus 40 manats for each cubic centimeter from 4001 to 5000 cc

-Over 5000 cc – 60,600 manats plus 80 manats for each cubic centimeter exceeding 5000 cc

Currently, for imported cars older than 7 years, the calculated amount is multiplied by a coefficient of 1.2 for petrol engines and 1.5 for diesel engines.

According to the draft amendment, starting from January 1, 2026, the excise rate for imported passenger cars older than 7 years will be calculated using higher coefficients: 1.5 for petrol engines and 2 for diesel engines.

Bütün xəbərlər Facebook səhifəmizdə