Azerbaijan

JUDGMENT CALL (flagged): No general net wealth tax identified, but evidence is omission-based rather than an explicit denial. PWC's Individual - Other taxes page for Azerbaijan (last reviewed 9 January 2026) lists only social security, unemployment insurance, mandatory medical insurance and VAT, with no net wealth/worth taxes subsection; PWC's own cross-country wealth-tax-rate chart marks Azerbaijan 'NP' (not provided) rather than 'NA'. Corroborating evidence: the Tax Code of the Republic of Azerbaijan (Articles 6 and 8, official English translation hosted on taxes.gov.az) enumerates state taxes (personal income tax, profit tax, VAT, excise, property/land tax on legal persons, road fund tax, mineral royalty tax, simplified tax) and local taxes (land and property tax on natural persons — real-estate/vehicle based only), with no general net wealth tax on individuals' total net worth among them.