Azerbaijan Capital Gains Tax
Detailed capital gains tax rates and rules for Azerbaijan in 2026.
Capital GainsAZN
Capital gains for individuals are included in taxable income at the flat 14% rate. Corporate capital gains are taxed at the standard 20% rate.
Standard Rate
14%
Exemptions
- Gains on the sale of a primary residence may be exempt
How Azerbaijan Capital Gains compares
Azerbaijan’s capital gains tax rate of 14% is the 108th highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Azerbaijan
14%
Asia average
13.9%
Global average
13.8%
