Effective 1 January 2023, the work permit exemptions and
entitlement to temporary residence are available to:
- residents, including heads and deputies of resident entities of
technological parks; and
- foreign experts in the field of information and communication
technologies employed by such residents,
along with the following tax exemptions available (in ii-v below
for the ten-year period from any accounting year in which the
resident was so registered) to those persons with respect to
revenues (gains) from system integration, software design and
development, including related upgrade, maintenance, and training
activities;
- 0% tax for monthly incomes of employees in the amount up to
AZN8,000 and 5% beyond that until 2026, and 5% rate for any monthly
income for seven years starting 2026;
