Tax authorities
Ministry of Taxes - Landau Str 16, AZ 1073, Baku
Large Tax Payers Department - R Safarov Str 17, Baku
Baku Tax Department - A Neymatulla Str 44, Baku
Website: www.taxes.gov.az
Tax rates at a glance
(As of September 2009)
Because of the rapidly evolving economic situation in Azerbaijan, readers should obtain updated information before engaging in transactions.
| Corporate profits tax rate (%) |
22 |
| Capital gains tax rate (%) |
22 |
| Permanent representation tax rate (%) |
22 |
Withholding tax (%) |
| Dividends |
10 (a) |
| Interest |
10 (a) |
| Royalties from patents, know-how, etc |
14 (b) |
| Management Fees |
10 (b) |
| Income from international transport of goods by sea |
6 (b) |
| Insurance or financial lease payments |
4 (b) |
| Payments of other Azerbaijani-source income to foreign companies |
10 (b) |
| Branch remittance tax |
10 |
Net operating losses (years) |
|
| Carryback |
0 |
| Carryforward |
|
(a) These are final withholding taxes applicable to payments to Azerbaijani and foreign legal entities.
(b) This is a final withholding tax applicable to payments to foreign legal entities.
Source: Ernst & Young