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Azerbaijan
Europe
Lucky Nomads World Index
63.86 / 100
Global rank
#120
Corporate tax
20%
Personal tax
25%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.3 / 10
- Affordability Index7.5 / 10
- Entry Ease Index5.2 / 10
- Tax Freedom Index6.5 / 10
- WiFi Index7.7 / 10
- Admin Ease Index6.6 / 10
- Healthcare Index7.7 / 10
- City Comfort Index7.4 / 10
- WeatherComfort Index6.3 / 10
- Banking Index5.7 / 10
- GeoStability Index5.5 / 10
- Justice & Order Index4.2 / 10
- Quality of Life Index7.2 / 10
- Open Society Index3.2 / 10
- Flight Index4.1 / 10
- Environmental Quality Index6.2 / 10
- English Index5.2 / 10
- Wealth Protection Index7.2 / 10
- AI Access Index5.1 / 10
- Economic Openness Index7.4 / 10
- Market Depth Index5.9 / 10
- ClimateShield Index7.5 / 10
Country snapshot
- Capital
- Baku
- Population (approx.)
- 10,455,000
- Area (km²)
- 86,600 km²
- Currency code (ISO 4217)
- AZN
- Currency name
- Azerbaijani manat
- Main airport IATA code
- GYD
- Airport name
- Heydar Aliyev International Airport
General facts
- Minimum monthly cost
- From $1,210/month
- Main languages
- Azerbaijani
- Jurisdiction type
- Country
- Region
- Europe
- Web TLD
- .az
- Phone calling code
- +994
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 20%HighWorldwide
- Marginal PIT (personal income tax)
- 25%ModerateWorldwide
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Residence-based worldwide taxation with bilateral foreign tax credit relief. Production Sharing Agreements carve out separate contractor profit tax regimes (typically 25% to 32%) for oil and gas operations with stability clauses. Free zone regimes (AFEZ, industrial parks, liberated territories) grant full corporate exemption for 10 years.
Standard 20% corporate income tax on worldwide profit of resident companies. Non-resident companies taxed only on Azerbaijan-source income through permanent establishment or withholding. Foreign tax credit available up to the Azerbaijani tax that would apply on the same income. A 50% reduction applies for community organizations of disabled persons employing 50% or more disabled staff.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide taxation for resident individuals (residents stay 182 days or more per calendar year). Foreign tax credit available. Capital gains taxed as ordinary income at 14% or 25%. No wealth tax, no inheritance tax for direct heirs. Azerbaijan does not offer a HNWI flat tax, non-dom remittance, or new resident holiday regime.
Two-bracket progressive personal income tax. 14% on monthly chargeable income up to . 25% on the portion above . Non-oil private sector employees benefit from a temporary 0% rate on monthly salary up to (in force 2019 to 2025, with extension under government review). IT and AFEZ regimes apply concessional rates beyond standard.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Industrial Park, Industrial District and Agropark Resident Regime
AvailableResident status in any of Azerbaijan industrial parks, industrial districts, or agroparks under the management of the Economic Zones Development…
Alat Free Economic Zone (AFEZ) Resident Regime
AvailableResident status in the Alat Free Economic Zone, established by the Law of the Republic of Azerbaijan on the Alat Free Economic Zone of 18 May 2018,…
Liberated Territories Resident Tax Regime (Karabakh and East Zangezur)
AvailableLegal entities and individual entrepreneurs registered with the tax authorities in the liberated territories of Karabakh and East Zangezur and…
Investment Promotion Document (Investment Promotion Certificate)
AvailableDocument granted to qualifying investors that provides a 50% reduction in profit tax (effective 10% rate against the standard 20%) and a 50%…
Technology Park (Technopark) Resident Regime for IT and High-Tech
AvailableResident status in Azerbaijan technology parks (technoparks) grants a 10-year exemption from profit tax, property tax, land tax, dividend tax, and…
Startup Certificate Tax Exemption
AvailableThree-year exemption from profit tax (for legal entities) and from individual income tax (for individual entrepreneurs) on income from innovation…
Simplified Tax Regime (Sadələşdirilmiş Vergi)
AvailableSimplified tax regime for legal entities and individual entrepreneurs not registered for VAT and with cumulative gross revenue up to AZN 200,000…
Production Sharing Agreement (PSA) Concessionary Regime for Oil and Gas
AvailableSpecial tax regime for contractors and subcontractors operating under Production Sharing Agreements (PSAs) signed between the State Oil Company of…
Agricultural Producer Tax Holiday
AvailableTaxpayers producing agricultural products in Azerbaijan are exempt from profit tax, VAT, and property tax for a 13-year period beginning 1 January…
For individuals
Liberated Territories Resident Tax Regime (Karabakh and East Zangezur)
AvailableLegal entities and individual entrepreneurs registered with the tax authorities in the liberated territories of Karabakh and East Zangezur and…
Technology Park (Technopark) Resident Regime for IT and High-Tech
AvailableResident status in Azerbaijan technology parks (technoparks) grants a 10-year exemption from profit tax, property tax, land tax, dividend tax, and…
Simplified Tax Regime (Sadələşdirilmiş Vergi)
AvailableSimplified tax regime for legal entities and individual entrepreneurs not registered for VAT and with cumulative gross revenue up to AZN 200,000…
You either qualify for Azerbaijan's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Azerbaijan. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Azerbaijan lists several residency and mobility routes across residence by investment, business founder routes, work (employer sponsored), work (self sponsored), talent (points based), family and dependant routes, and student and graduate routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
11 programmes listed · 11 are marked available in our editorial review
Residence by investment
4 programmesCapital, property, fund, or declared investment routes that can lead to longer-term residence.
- Available
Temporary Residence Permit by Bank Deposit (AZN 100,000)
- Available
Temporary Residence Permit by Economic Investment (AZN 500,000)
- Available
Temporary Residence Permit by Government or State-Owned Securities (AZN 100,000)
- Available
Temporary Residence Permit by Real Estate Investment (AZN 100,000)
Business founder routes
2 programmesFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Temporary Residence Permit by Entrepreneurship Activity
- Available
Temporary Residence Permit for Foreign-Founded Company Head
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Work Permit and Employment-Based Temporary Residence Permit
Work (self sponsored)
1 programmeSelf-sponsored work or freelance routes where you qualify without a local employer.
- Available
Temporary Residence Permit for Branch or Representative Office Head
Talent (points based)
1 programmePoints-based or criteria-driven talent routes for in-demand profiles.
- Available
Highly Skilled Migrant Programme (HSMP)
Family and dependant routes
1 programmeSpouse, dependant, and family reunion style permits.
- Available
Temporary Residence Permit by Family Reunification
Student and graduate routes
1 programmeStudy-linked permits and post-study transition routes.
- Available
Temporary Residence Permit for Full-Time Students
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Azerbaijan.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- WiFi Index7.7 / 10Reliable remote-work internet
- Healthcare Index7.7 / 10Solid healthcare access and quality
- Affordability Index7.5 / 10Competitive cost of living
Weakest dimensions
- Open Society Index3.2 / 10
- Flight Index4.1 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
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