AZ · Asia · AZN
Azerbaijan
Tax rates
Income Tax
25%
Top rate, progressive scale
Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09Corporate Tax
20%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
18%
Standard rate
Source: PWC Worldwide Tax Summaries — Azerbaijan (Corporate, Other taxes) · as of 2026-01-09Capital Gains Tax
14%
Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09Crypto Tax
14%
Source: Azerbaijan State Tax Service — Suallar və cavablar (Questions and Answers), Q.10955 · as of 2026-06-30Wealth Tax
0%
Not levied
Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Other taxes) · as of 2026-01-09
Estimate your income tax on a salary with the income tax calculator.
Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| AZN 0 | 14% |
| AZN 2,500 | 25% |
Rates shown apply to employees in the oil-and-gas and government sectors, the schedule producing the top statutory rate. Employees outside those sectors are taxed under a separate schedule with different thresholds and rates.
Azerbaijan taxes employment income under two schedules. Employees of the oil-and-gas and government sectors are taxed at standard rates of 14% up to AZN 2,500 of monthly income and 25% above that — the top statutory rate. Employees outside those sectors receive a temporary exemption (0% up to AZN 8,000 monthly, 14% above) running for a seven-year period from 1 January 2019.
VAT
In practice
- Filing
Businesses must register for VAT once cumulative taxable turnover exceeds AZN 200,000 in any consecutive 12-month period, or a single taxable transaction exceeds AZN 200,000 (turnover from non-cash POS payments counts at half value toward this threshold).
Source: PWC Worldwide Tax Summaries — Azerbaijan (Corporate, Other taxes) · as of 2026-01-09- Exemptions
Exports, international and transit transport, and gold and valuables supplied to the Central Bank are zero-rated. Financial services (including financial-lease interest), education services, and the sale of shares or participation interests in a legal entity are VAT-exempt, alongside a range of time-limited exemptions for specific industries.
Source: PWC Worldwide Tax Summaries — Azerbaijan (Corporate, Other taxes) · as of 2026-01-09
Capital Gains Tax
Azerbaijan's top personal income tax rate is 14% under the general (non-oil and gas sector) schedule, applying to income above AZN 8,000.
In practice
- Exemptions
Income from the sale of movable tangible personal assets is exempt from personal income tax, except for gains on precious stones and metals and their products, fine art and antiques, and property used in the taxpayer's business activity, which remain taxable.
Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Income determination) · as of 2026-01-09
Crypto Tax
Azerbaijan taxes an individual's income from cryptocurrency trading, including regular peer-to-peer transactions, as non-entrepreneurial income based on the increase in the asset's value under Tax Code Article 101.2, at a flat rate of 14%. Individuals earning such income must register for a Tax Identification Number and file an annual declaration by 31 March of the following year.
Wealth Tax
No net wealth tax is levied in Azerbaijan. PWC's overview of individual taxes lists only social security, unemployment insurance, medical insurance and VAT, with no wealth-tax subsection. The Tax Code of the Republic of Azerbaijan (Articles 6 and 8) enumerates state and local taxes — including property/land tax on legal persons and a separate land and property tax on natural persons (real estate and vehicles only) — with no general tax on individuals' total net worth.