Azerbaijan plans to introduce a new excise tax on mobile devices, adding an additional levy on top of existing customs duties.
The measure is outlined in the draft State Budget for 2026, presented to the Milli Majlis this week.
Under the proposal, individuals importing more than one mobile device per year will pay an excise tax of 100 manats per device, regardless of its brand or market value.
For legal entities importing phones for commercial resale, the tax will be 20 manats per device.
Officials say the policy aims to regulate informal imports and reduce gray-market reselling, a growing issue amid rising smartphone demand and online trade.
The government also expects the tax to increase fiscal revenues and align domestic regulations with international standards on electronic goods.
Similar excise systems already exist in Turkey and several EU countries, where individuals importing multiple mobile phones face additional levies or registration fees.
These measures are designed to ensure fair taxation between personal and commercial imports and to combat the spread of unregistered devices.
If approved, the new excise regime will come into effect from January 1, 2026.
