According to the amendment made to the Tax Code by the Law of the Republic of Azerbaijan dated December 16, 2024, new benefits (exemptions) are provided in the field of transport.
As Day.Az reports, Trend was informed about this by Azerbaijan Railways CJSC.
Thus, from January 1, 2025, foreign vehicles will be exempt from road tax for 2 years in the following cases:
Cargo transported by rail: when transferred to foreign vehicles at the last railway station determined by the Cabinet of Ministers on the territory of the Republic of Azerbaijan and transported to another state by passing the nearest checkpoint at the customs border.
Cargo transportation: When transporting cargo by foreign vehicles from the territory of another state to the first railway station determined by the Cabinet of Ministers on the territory of the Republic of Azerbaijan, passing through the nearest checkpoint at the customs border.
The Cabinet of Ministers has been tasked with approving the rules for applying the law.
These benefits will lead to the development of international transport corridors passing through the country and ensuring competitiveness with alternative corridors. These tax incentives will have a positive impact on the development of trade relations, stimulating the integration of foreign road vehicles and rail transport, helping to ensure faster and more efficient transport in the transport sector, as well as strengthening international trade and transport links.
It should be noted that, according to the Tax Code, vehicles of foreign countries entering the territory of Azerbaijan, passing through the territory of Azerbaijan and leaving the territory of Azerbaijan are subject to road tax at established rates depending on the number of axles, duration of stay in the country and total loaded weight.