AZE - TAX CHANGES 2026 (PART 3)

Taxation of Rental Income (Individuals)

Tax on income received by individuals from renting residential premises (except for hotels and accommodation facilities located in hotel-type facilities) owned by individuals is withheld at the source of payment at a rate of 10 percent (previously the rate was 14%)

Changes in respect to Taxation of Dividends.

Starting from 01 January 2026 the taxation of dividends from any amounts to be paid to a non-resident have been reduced from 10% to 5%.