16:47 - 29.12.2025

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December 29, Fineko/abc.az. Tax at the rate of 10% will be levied from the income of individuals from the rental of residential premises (with exception of hotels and hotel-type facilities).

ABC.AZ informs that this is reflected in the amendments to the Tax Code approved by President Ilham Aliyev. Previously, under current legislation, a tax of 14% was withheld from individual income from rental housing, now this rate has been reduced to 10%.

If the rent is paid by an individual who is not registered as a taxpayer, the tax at this rate of 10% is paid by the landlord himself or a tax agent appointed by him, while tax registration is carried out and a declaration is submitted.