Bank Of Baku

Azerbaijan to impose 10% tax on income from residential property rentals

Azerbaijan to impose 10% tax on income from residential property rentals
# 23 October 2025 15:53 (UTC +04:00)

Income derived from renting out residential properties owned by individuals to other individuals will be subject to taxation, APA reports.

This is reflected in the draft law “On the State Budget of the Republic of Azerbaijan for 2026.”

Under the draft, income obtained from renting out residential properties owned by individuals (excluding accommodation facilities located in hotels and hotel-type establishments) to other individuals will be taxed at a rate of 10 percent at the source of payment.

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