Tax Code of Azerbaijan

The Tax Code of Azerbaijan Republic
Tax Code of Azerbaijan (Azərbaycan Respublikasının Vergi Məcəlləsi) is the primary tax law in Azerbaijan.wikipedia
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Taxation in Azerbaijan

The Tax Code of Azerbaijan Republic was approved on 11 July 2000 and consists of two parts.

Azerbaijan

Republic of AzerbaijanAzerbaijan RepublicAZE
Tax Code of Azerbaijan (Azərbaycan Respublikasının Vergi Məcəlləsi) is the primary tax law in Azerbaijan. State taxes are obligatory in the whole territory of Azerbaijan and includes income tax of natural person, profit tax of legal entities, VAT, excise tax, property tax, land use tax, road fund tax, mining tax and simplified tax.

Heydar Aliyev

Haydar AliyevHeydər ƏliyevAliyev
The Code was adopted by former President of Azerbaijan Heydar Aliyev on July 11, 2000 and entered into force in January 2001.

Value-added tax

VATvalue added taxGoods and Services Tax
The Special part of the Code separately defines specific taxes like income tax, profit tax, VAT, tax on land, road tax, mining tax and simplified tax, as well as the procedures related to these taxes are detailed in this part.

Income tax

income taxesincometaxes
State taxes are obligatory in the whole territory of Azerbaijan and includes income tax of natural person, profit tax of legal entities, VAT, excise tax, property tax, land use tax, road fund tax, mining tax and simplified tax.

Natural person

naturalnatural personsindividual
State taxes are obligatory in the whole territory of Azerbaijan and includes income tax of natural person, profit tax of legal entities, VAT, excise tax, property tax, land use tax, road fund tax, mining tax and simplified tax.

Legal person

legal personalitylegal entitybody corporate
State taxes are obligatory in the whole territory of Azerbaijan and includes income tax of natural person, profit tax of legal entities, VAT, excise tax, property tax, land use tax, road fund tax, mining tax and simplified tax.

Excise

excise taxexcise dutiesexcise duty
State taxes are obligatory in the whole territory of Azerbaijan and includes income tax of natural person, profit tax of legal entities, VAT, excise tax, property tax, land use tax, road fund tax, mining tax and simplified tax.

Property tax

property taxespropertymillage
State taxes are obligatory in the whole territory of Azerbaijan and includes income tax of natural person, profit tax of legal entities, VAT, excise tax, property tax, land use tax, road fund tax, mining tax and simplified tax. Micro-enterprises and small businesses got exemption from property tax, furthermore, startups in the small and medium businesses segment will not pay profit or income tax for a 3 years period after getting the certificate for startup activity.

Azerbaijani manat

manatAZNAzerbaijan
According to the amendments, employees of non-oil sectors with a monthly salary up to 8.000 manat get 100% tax exemption, while the tax rate for the employees with a monthly salary more than 8.000 manat has reduced from 25% to 14%.

Baku

Baku, AzerbaijanBakıBaky
Moreover, the simplified tax is set to be 2% throughout the country which was previously 4% in Baku and 2% in the regions.

Micro-enterprise

microenterprisemicrobusinessmicro
Micro-enterprises and small businesses got exemption from property tax, furthermore, startups in the small and medium businesses segment will not pay profit or income tax for a 3 years period after getting the certificate for startup activity.

Small business

small businessesmom and popsmall business owner
Micro-enterprises and small businesses got exemption from property tax, furthermore, startups in the small and medium businesses segment will not pay profit or income tax for a 3 years period after getting the certificate for startup activity.

Startup company

startupstartupsstartup companies
Micro-enterprises and small businesses got exemption from property tax, furthermore, startups in the small and medium businesses segment will not pay profit or income tax for a 3 years period after getting the certificate for startup activity.

Budget of Azerbaijan

The budget is formed at the expense of taxes and duties, which are determined by the Tax Code of Azerbaijan and other payments.