Azerbaijan Corporate Income Tax
Detailed corporate income tax rates and rules for Azerbaijan in 2026.
Corporate TaxAZN
Azerbaijan's corporate income tax rate is 20%. Oil and gas companies operating under Production Sharing Agreements (PSAs) are taxed at 25-32% depending on the agreement. Companies in industrial parks, agricultural producers, and certain IT companies benefit from reduced rates or exemptions.
Standard Rate
20%
Additional Notes
The Alat Free Economic Zone offers a 10-year exemption from corporate income tax, VAT, property tax, and land tax. Industrial parks provide similar incentives for manufacturing companies.
How Azerbaijan Corporate Tax compares
Azerbaijan’s corporate tax rate of 20% is the 127th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Asia’s regional average of 19.7%.
Azerbaijan
20%
Asia average
19.7%
Global average
22.2%
