Road tax to be imposed in new way in Azerbaijan from 2013 PDF Print E-mail

Azerbaijan has revised road tax rates that come into force in January 2013.

In accordance with amendments to the Tax Code, as part of improving the mechanism of imposing road tax on vehicles and depending on the engine and the term presence in Azerbaijan, differentiated rates for vehicles are introduced.

 

According to the new article of the Tax Code on the use of road tax:

Term presence in the country

With the volume of the engine up to 2000 cc

With the volume of the engine from 2000 cc to 4000 cc

With the volume of the engine over 4000 cc

Up to 1 month

$15

$20

$40

Up to 3 months

$30

$40

$60

Up to 1 year

$40

$80

$120

Over 1 year

$40 + $0,5 for each day of presence after a year

$80 + $0,6 for each day of presence after a year

$120 + $1,2 for each day of presence after a year

For buses, depending on the number of seats, road tax rates are imposed given the presence in the country for over a year:

Term presence in the country

Number of seats up to 12

Number of seats from 13 to 30

Number of seats over 31

Over 1 year

$1050 + $12 for each day of presence after a year

$1400 + $15 for each day of presence after a year

$1750 + $20 for each day of presence after a year

For trucks, trailer and semi-trailer vehicles, depending on the number of axes, road tax rates are also imposed given the presence of the vehicle in the country for over a year:

Term presence in the country

With up to 4 axes

With over 4 axes

Over 1 year

$1400 + $15 for each day of presence after a year

$2800 + $30 for each day of presence after a year

Persons owning the vehicles or using them on the territory of Azerbaijan (except agricultural equipment used in the production of agricultural products (tractors, combines and harvesters, cotton harvesters)) will now pay an annual road tax on the engine capacity of the vehicle at the following rates:

Object of taxation

Road tax rate

Cars, buses and other vehicles

 

With the volume of the engine up to 2000 cc

20 manat

With the volume of the engine from 2000 cc to 3000 cc

20 manat + 0,02 manat for each cc over 2000 cc

With the volume of the engine from 3000 cc to 4000 cc

40 manat + 0,03 manat for each cc over 3000 cc

With the volume of the engine from 4000 cc to 5000 cc

70 manat + 0,04 manat for each cc over 4000 cc

With the volume of the engine over 5000 cc

110 manat + 0,05 manat for each cc over 5000 cc

Differentiated road tax rates are also introduced for cargo transportation of dangerous goods, which will be imposed depending on the term of presence of a freight vehicle in Azerbaijan.

Term presence in the country

With up to 4 axes

With over 4 axes

For less dangerous goods

For dangerous goods

For particularly dangerous goods

For less dangerous goods

For dangerous goods

For particularly dangerous goods

1 day

$20

$40

$80

$30

$60

$120

Up to 2 weeks

&40

$80

$160

$80

$160

$320

Up to 1 month

$140

$280

$560

$280

$560

$1120

Up to 3 months

$400

$800

$1600

$800

$1600

$3200

Up to 1 year

$1400

$2800

$5600

$2800

$5600

$11200

Over 1 year

$1400 + $15 for each day of presence in the country after a year

$2800 + $30 for each day of presence in the country after a year

$5600 + $60 for each day of presence in the country after a year

$2800 + $30 for each day of presence in the country after a year

$5600 + $60 for each day of presence in the country after a year

$11200 + $120 for each day of presence in the country after a year

Payers of the road tax for the use of roads in Azerbaijan are non-resident enterprises and non-resident individuals who own vehicles, entering the territory of the country and using it for transportation of passengers and cargo, as well as those who own or use cars, buses and other motor vehicles in Azerbaijan.

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