π¦πΏ Azerbaijan Tax Guide - Income Tax, Corporate Tax & Special Regimes
π¦πΏ Azerbaijan
AZ / AZE #112
Nomad Score
56.0
Cities
9
Region
Caucasus,
Silk Road,
Caspian Region,
Europe,
Asia,
Western Asia,
Developing Countries
Currency
AZN
π¦πΏ AZERBAIJAN TAX PROFILE
Data year: 2025
Tax System
Worldwide
Tax incentives for IT/high-tech parks. Micro-businesses under AZN 45k exempt.
Tax incentives for IT/high-tech parks. Micro-businesses under AZN 45k exempt.
Top PIT Rate
25.0%
Corporate Tax Rate
20.0%
ΖDV
18.0%
Capital Gains Tax
20.0%
Taxed at normal PIT rates for individuals. CIT rate for companies.
Taxed at normal PIT rates for individuals. CIT rate for companies.
Social Security (Employee)
3.0%
Social Security (Employer)
10.0%
Dividend Withholding
10.0%
Interest Withholding
10.0%
Royalty Withholding
14.0%
Treaty Count
51
π INCOME TAX BRACKETS
Personal income
| Bracket Min | Bracket Max | Rate % | USD Equivalent |
|---|---|---|---|
| AZN 0 | AZN 96,000 | 14.0% | -- |
| AZN 96,000 | and above | 25.0% | -- |
π TAX RESIDENCY
Days Threshold
183 days
Residency Rules
Resident if present 183+ days in any 12-month period or centre of vital interests in Azerbaijan
Exit Tax
No
CFC Rules
No
π FILING INFORMATION
Fiscal Year
01-01 β 12-31
Filing Deadline
March 31
π SOURCES
-
PwC Azerbaijan Tax Summary
(accessed Mar 23, 2026)
PIT, CIT, VAT, social security