HTP Tax Gap Map: Azerbaijan | Campaign for Tobacco-Free Kids
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Tax Gap of Heated Tobacco Products in Azerbaijan

Article 190 of Azerbaijan’s tax legislation was amended to update the tax rates and list of goods subject to excise tax. All tobacco products are subject to a specific excise duty. Heated tobacco is taxed at a rate of AZN 14 per 1000 sticks. The excise tax rate is AZN 14 per 1000 sticks. Cigarettes are also taxed with a specific excise tax of AZN 38.5 per 1000 cigarettes.


Last updated Sept. 1, 2023