Asia-Pacific
Currency
AZN
Corporate Tax
20%
Personal Income Tax
25%
VAT / GST
18%
Standard 20%; agricultural producers 2%; SEZ residents exempt.
14% on monthly income up to AZN 200,000; 25% above.
Standard 18%; 0% exports.
Dividends
10%
Interest
10%
Royalties
14%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
Employer 22% + employee 3% (capped).
Capital Gains Tax
20% companies; 14% individuals on shares
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Property tax on land
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Calendar year
Notes
PSA regime for oil & gas. Industrial parks offer CIT exemptions.
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