Tax Guide 2021

Foreign nationals coming to Azerbaijan

Deloitte in Azerbaijan is pleased to provide you with this brief overview of the Azerbaijani personal tax and compliance procedures.

With the Azerbaijani tax system undergoing constant rapid development, we recommend that you use this brochure for general guidance purposes only. 

Azerbaijan currently has three taxation regimes — a statutory regime, a PSA regime, and an HGA regime.

Since most PSAs in Azerbaijan are similar, we will be referring to the Azeri-Chirag-Guneshli PSA throughout this brochure. We will provide you with information on these three taxation regimes in turn (for each question, answer 1 will be related to the statutory taxation regime, answer 2 to the PSA taxation regime, and answer 3 to the HGA taxation regime).

Please contact us to discuss your specific situation. 

Tax guide 2021
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