Azerbaijan
Western Asia · AZ · 55 treaties
What are the main tax rates in Azerbaijan?
Azerbaijan has a 25% top personal income tax rate and a 20% corporate tax rate. The standard VAT is 18%.
Tax profile
| Corporate income tax | 20% |
| Withholding — dividends | 10% |
| Withholding — interest | 10% |
| Withholding — royalties | 14% |
| VAT / GST (standard) | 18% |
| Personal income (top rate) | 25% |
| Capital gains | 14% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How long does it take to become a tax resident in Azerbaijan?
- You can become a tax resident in Azerbaijan after spending 183 days there.
- Does Azerbaijan have a golden visa program?
- Yes, Azerbaijan offers a golden visa with a minimum investment of $117,647 USD.
- What is the capital gains tax rate in Azerbaijan?
- The capital gains tax rate in Azerbaijan is 14%.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- more than 182 days of physical presence in Azerbaijan in a calendar year
- in State service abroad for the Republic of Azerbaijan during the calendar year or within one calendar year
- permanent place of residence in Azerbaijan (tie‑breaker when days in Azerbaijan and abroad each do not exceed 182)
- place (centre) of vital interests in Azerbaijan (same tie‑breaker condition)
- place of normal/habitual residence in Azerbaijan (same tie‑breaker condition)
- citizenship of Azerbaijan (only if none of the above criteria applies in any state and days in Azerbaijan and abroad each do not exceed 182)
Tax residency is primarily based on annual day-count and simple tie‑breaker criteria; the Tax Code states a person becomes a non‑resident from the last day of stay provided they are also non‑resident in the following tax year, and there are no special exit or multi‑year tail rules, so leaving and staying under the thresholds generally ends residency.
Source: Ministry of Taxes of the Republic of Azerbaijan (via OECD tax residency guidance)
Tax treaty network (58)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Austria | 15% | 10% | 10% |
| Germany | 15% | 10% | 10% |
| North Macedonia | 8% | 8% | 8% |
| Republic of Serbia | 10% | 10% | 10% |
| Belarus | 15% | 10% | 10% |
| Belgium | 15% | 10% | 10% |
| Bosnia and Herzegovina | 10% | 10% | 10% |
| Bulgaria | 8% | 7% | 10% |
| Canada | 15% | 10% | 10% |
| China | 10% | 10% | 10% |
| Croatia | 10% | 10% | 10% |
| Czechia | 8% | 10% | 10% |
| Denmark | 15% | 8% | 10% |
| Estonia | 10% | 10% | 10% |
| Finland | 10% | 10% | 10% |
| France | 10% | 10% | 10% |
| Georgia | 10% | 10% | 10% |
| Greece | 8% | 8% | 8% |
| Hungary | 8% | 8% | 8% |
| Iran | 10% | 10% | 10% |
| Israel | 15% | 10% | 10% |
| Italy | 10% | 10% | 10% |
| Japan | 10% | 7% | 7% |
| Jordan | 8% | 8% | 10% |
| Kazakhstan | 10% | 10% | 10% |
| South Korea | 7% | 10% | 10% |
| Kuwait | 10% | 7% | 10% |
| Latvia | 10% | 10% | 10% |
| Lithuania | 10% | 10% | 10% |
| Luxembourg | 10% | 10% | 10% |
| Malta | 8% | 8% | 8% |
| Moldova | 15% | 10% | 10% |
| Montenegro | 10% | 10% | 10% |
| Morocco | — | — | — |
| Netherlands | 10% | 10% | 10% |
| Norway | 15% | 10% | 10% |
| Pakistan | 10% | 10% | 10% |
| Poland | 10% | 10% | 10% |
| Portugal | — | — | — |
| Qatar | 7% | 7% | 5% |
| Romania | 10% | 8% | 10% |
| Russia | 10% | 10% | 10% |
| Saudi Arabia | 7% | 7% | 10% |
| San Marino | 10% | 10% | 10% |
| Slovakia | 10% | 8% | 10% |
| Slovenia | 8% | 8% | 10% |
| Spain | 10% | 8% | 10% |
| Sweden | 10% | 8% | 10% |
| Switzerland | 15% | 10% | 10% |
| Tajikistan | 10% | 10% | 10% |
| Turkey | 12% | 10% | 10% |
| Turkmenistan | 10% | 10% | 10% |
| Ukraine | 10% | 10% | 10% |
| United Arab Emirates | 10% | 7% | 10% |
| United Kingdom | 15% | 10% | 10% |
| United States of America | — | — | — |
| Uzbekistan | 10% | 10% | 10% |
| Vietnam | 10% | 10% | 10% |