The Milli Maclis adopted the Law, On Financial Leasing, on 26 May 2026, and it was subsequently promulgated by Presidential Decree on 25 June 2026.

On 31 October 2025, Law No. 279-VIIQ, On Public Services, was adopted with effect 3 December 2025 (and the prohibition on providing any public...

The Comprehensive Economic Partnership Agreement (CEPA) was signed between the Republic of Azerbaijan and the United Arab Emirates on 9 July 2025. This marks Azerbaijan's first CEPA.

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...

To operate in Azerbaijan, an entity must declare and maintain an address.

The Milli Maclis held the first reading of the bill On Financial Leasing on 27 April 2026.

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Auctions selecting renewable energy producers are introduced by Law, dated 31 May effective 14 July 2021, On Use of Renewables to Generate Electricity.

Law No. 858-VIQ, dated 11 April 2023, On Power Industry [Electro-Energetics], is promulgated on 19 May 2023 taking effect as of 2024.

On 1 May 2026, the Cabinet of Ministers adopted Resolution No. 126 approving the National Green Taxonomy of Republic of Azerbaijan, establishing a unified classification framework for environmentally sustainable economic activities. The taxonomy forms part of broader state policy aimed at supporting the transition to a green and low‑carbon economy and requires relevant public entities to take measures for its implementation.

The Milli Maclis adopted the Law, On Financial Leasing, on 26 May 2026, and it was subsequently promulgated by Presidential Decree on 25 June 2026. The Law will enter into force on 25 December 2026. Existing leasing operators will be required to bring their activities into compliance and apply for registration within the transition period provided by the Law and implementing regulations.

The Milli Maclis passed the bill of amendments at first reading on 7 March 2025 – the amendments introducing virtual assets as a taxable object under the Tax Code also aim tracing beneficial ownership.

On 26 January 2026, the President approved the Regulations of Digital State Finance Information System (ISDSF or RDMIS) by Decree No. 590.

On 26 January 2026, the President approved the Regulations of Digital State Finance Information System (ISDSF or RDMIS) by Decree No. 590.

The Rules of Ensuring Airworthiness and Serviceability of Civil Aircraft Registered in Foreign State and Implementing Requirements for Flight Crew...

The second reading as of 19 December of the draft Law, On Arbitration, has been promulgated by the Milli Maclis, the parliament.

The Azerbaijani national spatial data is any information directly or indirectly related to a specific location, territory, and geographical region within the territory of the Republic of Azerbaijan.

On 4 July 2025, the Cabinet of Ministers approved the Rules for Use of Airspace and Conduct of Flights, adopted by Resolution No. 198. The Rules establish procedures for the use of airspace mandatory for all...