Azerbaijan VAT / Sales Tax

Detailed vat / sales tax rates and rules for Azerbaijan in 2026.

VAT / Sales TaxAZN

Azerbaijan's VAT is 18% on the supply of goods and services. Exempt supplies include financial services, insurance, education, healthcare, and certain agricultural products. The Alat Free Economic Zone is VAT-exempt.

Standard Rate

18%

Registration Threshold

AZN 200,000 annual turnover

Reduced Rates

0% — Exports, international transportation, diplomatic supplies

How Azerbaijan VAT / Sales Tax compares

Azerbaijan’s standard VAT / sales tax rate of 18% is the 53rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Asia’s regional average of 9.6%.