AzerbaijanTaxes

Renting out housing in Azerbaijan: 10% tax from 2026 instead of 14%

From January 1, 2026 an individual's income from renting out housing is taxed at 10% at source (Tax Code art. 124.1), down from 14%. If the tenant is not a withholding agent, the landlord pays the 10% and files a return. In the tax service's example, rent of AZN 500 a month gives AZN 600 of tax a year.

What this changes in the calculation

For an apartment in Azerbaijan, tax on rent goes from 14% to 10% of gross income.

Effective since January 1, 2026

Source: taxes.gov.az
Status: verified
Published: October 27, 2026

Calculate an apartment in Azerbaijan

More news from Azerbaijan

November 9, 2026Central Bank of Azerbaijan: rate 6.5%, corridor 5% to 7.5%
November 9, 2026Azerbaijan’s 2027 Tax Code amendment package submitted to the Milli Majlis (bill, not adopted)
October 28, 2026Foreign income of an Azerbaijani resident: 14% with credit for tax paid abroad
October 27, 2026An apartment in Azerbaijan is sold tax free after 3 years of registered residence in it
October 27, 2026Azerbaijan and Georgia double taxation treaty in force since 1997