Rate
—
Duration
—
Prior non-residency
—
required before applying
Standard top income tax
25.0%
Azerbaijan, without the regime
Overview
- Regime
- Micro-entrepreneur service income exemption
- Country
- Azerbaijan
- Type
- Percentage exemption
- Status
- Active
- Effective from
- Jan 1, 2025
- Expires on
- —
Details
- Summary
- 75% of qualifying service income exempt from PIT for individual micro-entrepreneurs in listed sectors when annual income from that activity does not exceed AZN 45,000.
- Eligibility
- Individual entrepreneurs in Article 102.1.30-1 service activities (including software, translation, advertising, education, export services); income from the listed activity must be at least 50% of total annual income if multiple activities are carried on
- Benefits
- 75% of qualifying income exempt from personal income tax
- Requirements
- Annual income from the eligible activity up to AZN 45,000; compliance with micro-entrepreneur definitions
- Limitations
- Does not apply to non-goods income ineligible categories; legal entities use separate employee and social-insurance conditions
- Income types covered
- Qualifying micro-entrepreneur service and software income
- Duration details
- While statutory conditions are met
Other regimes in Azerbaijan
| Name | Type | Rate |
|---|---|---|
| Industrial and technology park resident | Exemption | 0.0% |
View source State Tax Service guidance