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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

税务居民身份

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)

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