Azerbaijan

Paying Taxes in

Azerbaijan

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Social security contributions 12 101 22.0% gross salaries 24.8
Corporate income tax 1 online filing 64 20.0% taxable profit 12.9
Property Tax 1 online filing 1.0% annual average tax written down value of Fixed Assets 2
Tax on interest 0 10.0% interest income 0.3 included in other taxes
Vehicle tax 1 online filing AZN 0.02 per cubic meter of engine size 0.2
Land tax 1 online filing AZN10 land area per 100 square meters 0.1
Value added tax (VAT) 1 online filing 60 18.0% goods and services not included
Fuel tax 1 online filing included in price of fuel small amount
Totals: 18 225 40.0
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