#Tax Code of Azerbaijan — articles

VAT: rate, registration threshold and return deadline

VAT rate 18%, VAT registration threshold 200,000 manat, return due no later than the 20th of the following month: a simple guide based on the Tax Code.

22 October 2026

Profit tax: 20% rate, annual return and current payments

Profit tax is 20%. Annual return by 31 March, current payments within 15 days after the end of each quarter: an explanation based on the Tax Code.

22 October 2026

Simplified tax: who can pay it, rates and deadlines

Who can pay simplified tax? The 2%, 8% and temporary 6% rates and the quarterly return deadline — a simple guide based on the Tax Code.

22 October 2026