Azerbaijan Personal Income Tax
Detailed personal income tax rates and rules for Azerbaijan in 2026.
Azerbaijan applies a flat 14% personal income tax on monthly income exceeding AZN 2,500. Income up to AZN 2,500 per month is exempt. Non-residents are taxed at 14% on Azerbaijan-sourced income. The flat rate replaced a progressive system in 2019.
| Income Range (AZN) | Tax Rate |
|---|---|
| ₼0 – ₼3K | 0% |
| ₼3K+ | 14% |
Filing Deadline
March 31 (annual return for non-employment income)
Residency Rule
An individual present in Azerbaijan for 183+ days in a calendar year is a resident. Residents are taxed on worldwide income.
Additional Notes
Azerbaijan provides various tax incentives for employees in industrial and technology parks. Employees in Alat Free Economic Zone are exempt from income tax for 10 years.
How Azerbaijan Income Tax compares
Azerbaijan’s top personal income tax rate of 14% is the 161st highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Asia’s regional average of 22.2%.
