Azerbaijan tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Azerbaijan tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
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| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| Azerbaijan | 29%† | 14%† | 5%† | 10%† | 14%† | 14% |
† This figure rests on a PwC, Deloitte tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in Azerbaijan?
The top rate on a salary is 29%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 25% above AZN 30,000.
How are capital gains taxed in Azerbaijan?
The top rate on a long-term capital gain is 14%. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in Azerbaijan?
The top rate is 5% on dividends and 10% on interest. Rental income is taxed at up to 14%.
How is crypto taxed in Azerbaijan?
Azerbaijan taxes a gain on crypto assets as a capital gain, at up to 14%.
Does Azerbaijan tax foreign income?
Yes. Azerbaijan taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Azerbaijan have a wealth tax?
No. Azerbaijan has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does Azerbaijan have an exit tax for individuals?
No. In our model Azerbaijan does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does Azerbaijan have?
Our profiles list 2 regimes: Non-Oil Private Sector Exemption (until 2025) (up to 7 years); Free Economic Zones (Alat FEZ). Each has its own conditions.
When do you become tax resident in Azerbaijan?
The Azerbaijan day test (more than 182 days in the calendar year): 183 actual-presence days in the calendar year; official nonresident exceptions apply. The State Tax Service's older English code PDF still shows the deleted rolling clause, and one FAQ says 'consecutive' days. The current consolidated code says aggregate days in the calendar year. Home, ties, service, departure and exception facts need review.
Residence decides whether Azerbaijan taxes you on these rates. See the Azerbaijan day-count test and count your own days.
Sources
The Azerbaijan profile cites 5 sources for these rules, 1 of them from a government or a statute.
- Suallar və cavablar, page 4 · official, retrieved 2026-11-03
- PwC Worldwide Tax Summaries - Azerbaijan, Individual - Taxes on personal income (last reviewed 28 September 2026) · summary, retrieved 2026-11-11
- Deloitte - Azerbaijan Highlights 2025 · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Azerbaijan, Individual - Income determination (last reviewed 28 September 2026) · summary, retrieved 2026-11-11
- PwC Worldwide Tax Summaries - Azerbaijan, Individual - Other taxes (last reviewed 28 September 2026) · summary, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Azerbaijan with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Azerbaijan side by side with other countries, see every country or try the live demo.
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