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LAW OF THE AZERBAIJAN REPUBLIC

of July 13, 2026 No. 445-VIIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic

Millie Majlis of the Azerbaijan Republic, being guided by Item 15 of part I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. In the Tax code of the Azerbaijan Republic (The collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (the Book I), Article 583 (Volume I); 2024, No. 2, Article 138, No. 4, article 365, No. 5 (Book I), article 498, No. 6 (Book I), Articles 630, 638, No. 7, Article 747, No. 8, Articles 932, 933, 934, No. 10, Article 1118, No. 11, article 1182, No. 12 (Book I), Article 1282 (Book II), Article 1345; 2025, No. 2, Article 96, No. 3, article 214, No. 4 (Book I), Articles 307, 315, 318, 322, No. 5, Articles 432, 441, No. 6, Articles 524, 536, No. 7, Articles 609, 618, No. 8, Articles 743, 744, No. 11, article 1009, No. 12 (Book I), Article 1118; 2026, No. 1, Articles 11, 14, 15, 16, 21, No. 2, Article 111; The Laws of the Azerbaijan Republic No. 396-VIIGD of April 27, 2026 and No. 413-VIIGD of May 26) to make the following changes:

1.1. In Article 13.2.40 after the word "in the budget" to add the word "and also in the state Social Security Fund the taxpayers who are not engaged in oil and gas activities and belonging to the non-state sector";

1.2. To add the following third offer to Article 175.8:

"Within 4 years since January 1, 2027 the taxpayers who are not engaged in oil and gas activities and belonging to the non-state sector can transfer funds from the account of the deposit VAT to the state Social Security Fund according to the procedure and on the conditions established by body (organization) determined by the relevant executive body".

Article 2. This Law becomes effective on January 1, 2027.

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