The Azerbaijani Ministry of Taxes Jan. 2 announced the January 2026 filing and payment deadlines for various taxes. The announcement includes the deadlines of: 1) Jan. 15, to pay Q4 2025 income taxes and December 2025 mandatory state social insurance contributions, unemployment insurance premiums, and compulsory health insurance premiums; 2) Jan. 21, to file and pay specified income taxes, monthly VAT for December 2025, and various simplified taxes; and 3) Jan. 21, to pay December 2025 withholding taxes for employment income, premature terminations of insurance contracts, and unified declaration report on deductions at source related to hired work. The announcement ...
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