Top income tax
25.0%
Worldwide system
Corporate tax
20.0%
ƏDV
18.0%
standard rate
Tax residency
183 days
51 tax treaties
Azerbaijan tax profile
Data year: 2025
- Tax system
- Worldwide Tax incentives for IT/high-tech parks. Micro-businesses under AZN 45k exempt.
- Top PIT rate
- 25.0%
- Corporate tax rate
- 20.0%
- ƏDV
- 18.0%
- Capital gains tax
- 20.0% 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
Income tax brackets
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| AZN 0 | AZN 96,000 | 14.0% |
| AZN 96,000 | and above | 25.0% |
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
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- PwC Azerbaijan Tax Summary (accessed Mar 23, 2026) PIT, CIT, VAT, social security