On June 21, 2021 an amendment was made to the Tax Code of Azerbaijan ("Amendment Law").

The President of the Republic of Azerbaijan Ilham Aliyev had issued a Decree on approval the Law of the Republic of Azerbaijan on Amendments to the Tax Code that was adopted by Milli Mejlis...

On 6 May 2016 the President of Azerbaijan signed a number of laws amending the Tax Code, the Law On Social Insurance and the Law On Customs Tariffs.

On 18 January 2016 the President of the Republic of Azerbaijan signed a Decree On additional measures in connection with the promotion of investments.

Law No. 45-VIIQD effective 8 October 2024 extended the value added tax (VAT) exemption on the importation and sale of second- and third-level electric vehicle chargers until 2027.

Law No. 45-VIIQD effective 8 October 2024 extended the value added tax (VAT) exemption on the importation and sale of second- and third-level electric vehicle chargers until 2027. The bill of 25 November 2024 proposes...

International double taxation refers to the phenomenon of taxing the same income in more than one state. Double taxation adversely affects interstate trade and free movement of capital...

International double taxation refers to the phenomenon of taxing the same income in more than one state.

On 20 October 2015 the President of the Republic of Azerbaijan signed into law amendments to the Tax Code 2000, which are effective from 1 January 2016.

From 1 January 2023 a number of amendments to the legislation of the Republic of Azerbaijan establishing tax and other incentives in relation to activities in the liberated territories...

On 16 December 2016 the President of the Republic of Azerbaijan signed the law On Non-Cash Settlements (the "Law").

During 2023, considerable amendments were made to the Tax Code. Acts introducing the amendments are dated 24 February (Law No. 829-VIQD), 7 March (Law No. 838-VIQD)...

The changes harshened financial sanctions for a failure to submit reports and other information...

Law No. 297 -VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channe ls, incentivizes cashless...

The 13 July 2026 amendments approved by Law No. 445-VIIQD to the Tax Code expand the definition and permitted use of the VAT deposit account by allowing non-state-sector taxpayers operating outside the oil and gas industry to transfer funds from their VAT deposit accounts to the State Social Protection Fund.  This special mechanism will apply from 1 January 2027 for a period of four years and may be used only in accordance with procedures and conditions to be established by the Cabinet of Ministers.  Prior to the amendment, transfers from VAT deposit accounts to the Fund were not permitted

On 13 February 2026, the Milli Maclis approved the bill, which became Law No. 355-VIIQD, amending the Tax Code in its third, last, reading, introducing mandatory registration for non-resident...

Law No. 297-VIIQD of 9 December 2025 introduces a statutory cooperative compliance regime, extends mandatory electronic submission channels, incentivizes cashless-transactions, and reforms depreciation...

Electronic services generally include works and services supplied through an Internet information resource. The Rules "On Electronic Tax Registration, Re-registration and Deregistration...

Benefits of relocation of business to Azerbaijan:

On 13 February 2026, the Milli Maclis approved the bill, which became Law No. 355-VIIQD, amending the Tax Code in its third, last, reading, introducing mandatory registration for non-resident e-commerce businesses...