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Road tax to be imposed in new way in Azerbaijan from 2013
Road tax to be imposed in new way in Azerbaijan from 2013
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.
Trend.az
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