BAKU, Azerbaijan, January 2. The road tax on
gasoline, diesel fuel, and liquefied gas produced in Azerbaijan and
intended for domestic consumption has been increased, Trend reports.
The change, reflected in amendments to the Tax Code approved by
President Ilham Aliyev, came into effect on January 1, 2026.
Under the new rules, the road tax on domestically produced fuels
sold wholesale will rise by 0.05 manat per liter, reaching 0.07
manat, and will be added to the wholesale price, including VAT and
excise duties.
For imported gasoline, diesel, and liquefied gas, the road tax
will also increase by 0.05 manat per liter to 0.07 manat. It will
be applied to the customs value, including import duty, excise tax,
and VAT, but not below the wholesale market price.
The distribution of collected road taxes among earmarked state
budget funds will be determined by the relevant executive
authority.
