Tax authorities
Ministry of Taxes of the Republic of Azerbaijan
AZ1073, 16, Landau Str., Baku, Azerbaijan Republic
Tel: +994 (12) 4038970
Fax: +994 (12) 4038971
Email: office@taxes.gov.az
Website: www.taxes.gov.az
Tax rates at a glance
(As of September 2012)
| Corporate income tax |
20% |
| Capital gains |
20% |
| Branch tax |
20% |
| |
| Withholding tax |
|
| Dividends |
10% |
| Interest |
10% |
| Royalties |
14% |
Branch remittance tax
|
|
| Net operating losses (Years) |
|
| Carryback |
not permitted |
| Carryforwards |
5 |