Who are the payers of the road tax?

Payers of the road tax, according to the legislation of the Republic of Azerbaijan, are individuals and entities who are required to pay this type of tax for the use of public roads. Road tax payers are categorized as follows:

1. Individuals and legal entities

• Individuals: Persons who own private motor vehicles.

• Legal entities: Enterprises and organizations that have motor vehicles on their balance sheet.

2. Owners of motor vehicles

• Owners of motor vehicles registered within the territory of the Republic of Azerbaijan.

• Drivers or owners of foreign motor vehicles crossing the country’s border (for short-term use).

3. Foreign motor vehicles

• Motor vehicles with foreign license plates that enter the territory of the Republic of Azerbaijan and use public roads.

4. Fuel importers and producers

Individuals or entities engaged in the import or production of gasoline, diesel, and other liquid fuels used for motor vehicles. In such cases, the road tax is already included in the cost of the fuel.