The calculation mechanism for income tax withheld from wages has been updated since 2026. The changes are applied at different rates according to wage ranges.
🔹 0 – 2500 AZN
Calculated taking into account the tax deduction:
➝ (Salary – 200 AZN) × 3%
Example:
If the employee’s gross salary is 2400 AZN:
(2400 – 200) × 3% = 66 AZN income tax
🔹 2500 – 8000 AZN
➝ 75 AZN + 10% of the part above 2500 AZN
Example:
If the employee’s gross salary is 7900 AZN:
75 + (7900 – 2500) × 10% = 615 AZN income tax
🔹 Above 8000 AZN
➝ 625 AZN + 10% of the part above 8000 AZN 14%
Example:
If the employee’s gross salary is 8200 AZN:
625 + (8200 – 8000) × 14% = 653 AZN income tax
⚠️ Note:
Improper application of tax changes may lead to additional tax liabilities and financial sanctions.
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