Source-cited draft: tax overview for Azerbaijan (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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Built by Michael Cutajar and the OpenAccountants team. Written from the official sources it cites.
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Governing framework
Azerbaijan taxes are governed by the Tax Code of the Republic of Azerbaijan and administered by the State Tax Service under the Ministry of Economy. Residents are taxed on worldwide income; non-residents on Azerbaijan-source income only.
Tax year
Calendar year (1 January to 31 December)Tax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/azerbaijan/individual/tax-administration
Currency
Azerbaijani manat (AZN)Tax Code of the Republic of Azerbaijan
Tax authority
State Tax Service under the Ministry of Economy of the Republic of AzerbaijanTax Code of the Republic of Azerbaijan, https://www.taxes.gov.az/en
Basis of taxation
Residents taxed on worldwide income; non-residents on Azerbaijan-source income onlyTax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/azerbaijan/individual/taxes-on-personal-income
Individual residence test
An individual present in Azerbaijan for more than 182 days in a calendar year is treated as resident daysTax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/azerbaijan/individual/residence
Headline personal income tax (standard regime)
14% up to AZN 2,500/month; AZN 350 + 25% on the excess above AZN 2,500/monthTax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/azerbaijan/individual/taxes-on-personal-income
Non-oil private sector PIT exemption (2019-2025)
0% on monthly salary up to AZN 8,000; 14% on the excess (seven-year preferential regime, expires 31 Dec 2025) ((approx — confirm) preferential regime ends 31 Dec 2025; standard bands resume 2026)Tax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/azerbaijan/individual/taxes-on-personal-income
Headline corporate profit tax rate
20% percentTax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/azerbaijan/corporate/taxes-on-corporate-income
VAT in force
Yes — standard VAT rate is 18% percentTax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/Azerbaijan/Corporate/Other-taxes
Annual profit tax return deadline
31 March of the year following the tax yearTax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/azerbaijan/corporate/tax-administration
VAT return deadline
Monthly, by the 20th of the month following the reporting monthTax Code of the Republic of Azerbaijan, https://taxsummaries.pwc.com/azerbaijan/corporate/tax-administration
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