Azerbaijan announces new excise rate for second-hand car imports

Starting today, a new excise tax rate will be applied to passenger cars imported to Azerbaijan with a production date of more than 7 years, it gis reflected in the amendments to the Tax Code approved by President Ilham Aliyev, SİA reports.

Under Azerbaijan’s Tax Code, excise duties on imported passenger cars are calculated according to engine size, with higher rates applying to larger engines.

For cars with engines up to 2,000 cubic centimetres (cc), the excise rate is set at 0.30 manat per cubic centimetre. Vehicles with engines between 2,001cc and 3,000cc are taxed at 600 manats plus 5 manats for each cubic centimetre above 2,000cc. Cars with engines up to 5,000cc are charged 18,600 manats plus 35 manats for each cubic centimetre above 4,000cc. For engines exceeding 5,000cc, the rate rises to 53,600 manats plus 70 manats for each additional cubic centimetre.

Higher excise rates apply to vehicles over three years old with engines larger than 3,000cc. In these cases, cars with engines up to 4,000cc are taxed at 5,600 manats plus 15 manats per cubic centimetre above 3,000cc. Those with engines up to 5,000cc pay 20,600 manats plus 40 manats per cubic centimetre above 4,000cc, while vehicles exceeding 5,000cc are charged 60,600 manats plus 80 manats for each cubic centimetre above that level.

If a passenger car is more than seven years old, a multiplier is applied to the calculated excise amount – 1.2 for petrol vehicles and 1.5 for diesel vehicles.

From 1 January 2026, these multipliers will increase further. Petrol cars more than seven years old will be subject to a factor of 1.5, while diesel cars of the same age will face a multiplier of 2.

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