Starting in 2026, a number of self-employed individuals in Azerbaijan will face higher tax payments under amendments to the country’s Tax Code.
According to the changes, the existing fixed receipt regime will remain in place, but applicable rates will be increased. Speaking to local media, MP Vugar Bayramov said regional rate brackets currently set at 3% will rise to 5%, while 5% rates will increase to 8%.
The changes will affect those working in personal and event-based services, including wedding hosts, musicians, dancers, ashugs, entertainers, as well as individual photo, audio, and video service providers (excluding photo studios).
Bayramov noted that for other activities requiring a fixed receipt, rates will increase from 3% to 5%. Actual payments will vary depending on regional coefficients, which are higher in major cities.
In Baku, including surrounding settlements, a coefficient of 2.0 applies, while Absharon, Sumgayit, and Ganja use 1.5. Other regions apply a coefficient of 1.0.
As an example, barbers in Baku who previously paid 24 manats per month will see their payment rise to 40 manats starting in 2026. Individual photographers in the capital will see monthly payments increase from 40 manats to 64 manats.
Experts warn that higher mandatory payments may lead service providers to raise prices, as increased operating costs are often passed on to consumers.
