Flat rate
0.0%
Duration
10 years
Prior non-residency
—
required before applying
Standard top income tax
25.0%
Azerbaijan, without the regime
Overview
- Regime
- Industrial and technology park resident
- Country
- Azerbaijan
- Type
- Exemption
- Status
- Active
- Effective from
- Jan 1, 2016
- Expires on
- —
Details
- Summary
- Ten-year exemption from profit/income, land and property tax for qualifying park residents; dividend WHT relief.
- Eligibility
- Legal entities and individual entrepreneurs registered as residents of an industrial or technology park; from 2023 certain IT integration and software activities outside park premises may qualify
- Benefits
- Exemption from CIT/PIT on park income, land and property tax; exemption from WHT on dividends; VAT relief on qualifying equipment imports
- Requirements
- Registration as a technology or industrial park resident and compliance with park activity rules
- Limitations
- Activity and registration rules apply; not a general nomad exemption
- Income types covered
- Income from qualifying activities as a park resident
- Duration details
- 10 years from the reporting year of park registration
Other regimes in Azerbaijan
| Name | Type | Rate |
|---|---|---|
| Micro-entrepreneur service income exemption | Percentage exemption | — |
View source PwC Azerbaijan 2026