🇦🇿 阿塞拜疆税率 · Azerbaijan Tax Rates
AZ · 亚洲 · Asia
Azerbaijan corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 20% — Standard corporate income tax rate
- 个人所得税 Personal Income Tax: 0-14% — Progressive rates, with a 14% flat rate for high earners
- 增值税 / 商品服务税 VAT / GST: 18% — Standard Value Added Tax rate
- 进口税 / 关税 Import Duties / Customs: 0-15% — Varies by product category
- 预扣税 Withholding Tax: 5-10% — On dividends, interest, royalties, and services for non-residents
- 资本利得税 Capital Gains Tax: 0-14% — Included in personal or corporate income tax
- 财产税 / 房产税 Property Tax: 0.1-0.4 AZN/sqm — On immovable property, rates depend on location and type
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance or gift tax in Azerbaijan
- 印花税 Stamp Duty: Varies — State duty on various legal actions and documents
- 消费税 / 特别消费税 Excise Tax: Varies — On tobacco, alcohol, petroleum products, and luxury goods
- 社会保障税 Social Security Tax: 3-10% (employee), 2-25% (employer) — Mandatory state social insurance contributions
- 其他税种 Other Taxes: Varies — Land tax, road tax, mining tax