Azerbaijan
Western Asia · AZ · 55 生效条约伙伴
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%.
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%.
税务信息
| 企业所得税 | 20% |
| 个人所得(最高税率) | 25% |
| 资本利得 | 14% |
| 增值税/商品及服务税(标准) | 18% |
| 税收制度 | worldwide |
| 居住门槛 | 183 天 |
| 离境税 | 不 |
税务居民身份
- 在一个日历年内在阿塞拜疆实际居住超过182天
- 在阿塞拜疆共和国驻外期间,在日历年内或在一个日历年内
- 在阿塞拜疆的永久居住地(当在阿塞拜疆和国外的天数均不超过182天时的决胜条件)
- 阿塞拜疆的(同等决胜条件)重要利益(中心)地点
- 在阿塞拜疆的惯常居所地(相同的“决胜规则”)
- 阿塞拜疆国籍(仅当上述标准均不适用且在阿塞拜疆和国外的停留时间均不超过182天时)
税务居民身份主要基于年度天数计算和简单的“决胜规则”;《税法》规定,如果纳税人在接下来的纳税年度也不再是税务居民,则从其离境之日起成为非居民,并且没有特殊的离境或多年追溯规则,因此离开并保持在阈值以下通常会终止税务居民身份。
Ministry of Taxes of the Republic of Azerbaijan (via OECD tax residency guidance)