Private Forensic Experts to Pay Income Tax, Social Insurance

Private forensic experts in Azerbaijan will be brought under statutory taxation and mandatory state social insurance frameworks following parliament's approval of legislative amendments in the first reading. The provisions revise the Tax Code alongside the laws "On Social Insurance" and "On Medical Insurance."

Under the amendments, private forensic experts must register with local tax authorities, with service fees earned from forensic evaluation contracts classified as non-entrepreneurial income. These earnings will be taxed at a 10% rate without expense deductions; experts will be required to submit quarterly tax returns by the 20th of the following month and remit accrued taxes monthly by the 20th.

Additionally, practitioners will contribute 15% of net income (deducting documented expenses) toward mandatory state social insurance and act as independent insured parties within the mandatory health insurance system.