Source-cited draft: corporate income tax for Azerbaijan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Standard corporate profit tax rate
20%Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/taxes-on-corporate-income
Tax base — resident enterprise
Worldwide gross income less deductible business expenses (taxable profit)Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/income-determination
Tax base — non-resident with a PE
Income attributable to the Azerbaijan permanent establishment, taxed at 20%Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/taxes-on-corporate-income
Simplified tax (turnover-based) alternative
2% of turnover (4% in some activities/Baku rules vary)Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/taxes-on-corporate-income
Withholding tax on dividends
5%Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/withholding-taxes
Withholding tax on interest
10%Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/withholding-taxes
Withholding tax on royalties
14%Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/withholding-taxes
Withholding on other non-resident Azerbaijan-source income / services
10%Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/withholding-taxes
Annual profit tax return filing deadline
31 March of the year following the tax yearTax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/tax-administration
Final profit tax payment deadline
31 March (same date as the return)Tax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/tax-administration
Quarterly advance (current) payments
Due by the 15th day of the month following each quarter; instalments must total at least 75% of accrued taxTax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/azerbaijan/corporate/tax-administration
Corporate property tax
1% per annum on the average annual net book value of fixed assetsTax Code of the Republic of Azerbaijan — https://taxsummaries.pwc.com/Azerbaijan/Corporate/Other-taxes
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