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Azerbaijan Tax Tables

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Published on: 2023-05-02 11:57:11

Last modified: 2023-05-02 12:46:32

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Reference(s) Ministry of Taxes

Tax tables last updated: 2023-05-02 12:54:23

Currency Manat [ AZN ] [ ₼ ]

Introduction

On this page you will find:

  1. The latest tax tables for Azerbaijan which are used as the default tax year for Azerbaijan tax calculations in our apps.
  2. A list of previous tax years tax tables for Azerbaijan, these tax years can also be used with the Azerbaijan tax calculators by selecting alternate tax years.

The tax tables are split into two seperate categories, these are Personal Income Tax Tables (PIT) and Corporate Income Tax Tables (CIT).

Azerbaijan Personal Income Tax (PIT)

PIT includes the tax rates and thresholds that are applied when calculating taxes targeted at individuals, for example, income tax is a tax applied against individuals and therefore categorised as PIT.

Azerbaijan Resident Income Tax Rates and Thresholds in 2023
Tax RateTaxable Income Threshold
0%₼ 0.000.00to ₼ 96,000.00
14%₼ 96,000.01 and above
Azerbaijan Non-resident Income Tax Rates and Thresholds in 2023
Tax RateTaxable Income Threshold
0%₼ 0.000.00to ₼ 96,000.00
14%₼ 96,000.01 and above
Employee Social Security in 2023
2%₼ 0.00 to ₼ 2,400.00
10%₼ 2,400.01 and over
Employee Unemployment Insurance Contributions (UIC) in 2023
0.5%
Employee Mandatory Medical Insurance in 2023
2%₼ 0.00 to ₼ 8,000.00
0.5%₼ 8,000.01 and over

Azerbaijan Corporate Income Tax (CIT)

CIT includes the tax rates and thresholds that are applied when calculating taxes targeted at businesses, for example, corporation tax is a tax applied against businesses and therefore categorised as CIT.

Azerbaijan VAT Rates in 2023
VAT RateVAT Rate Type
0%Zero Rated
18%Standard Rate
Corporation Tax in 2023
20%Main Rate
Employer Social Security in 2023
2%₼ 0.00 to ₼ 2,400.00
15%₼ 2,400.01 and over
Employer Unemployment Insurance Contributions (UIC) in 2023
0.5%
Employer Mandatory Medical Insurance in 2023
2%₼ 0.00 to ₼ 8,000.00
0.5%₼ 8,000.01 and over

Azerbaijan Tax Years supported by the Tax Calculator

The following tax years are supported by the Tax Calculator. Please contact us if you would like us to add further historical tax years or require additional tax information or metrics which are not currently covered within the Tax Calculator apps.

  1. 2023
  2. 2022
  3. 2021
  4. 2020
  5. 2019