Azerbaijan

Individual - Foreign tax relief and tax treaties

Last reviewed - 14 July 2022

Foreign tax relief

The amount of income tax paid outside Azerbaijan on income not connected with an Azerbaijan source is accounted for at the time of payment of Azerbaijan income tax. The accounted amount may not exceed the tax amount computed under the effective tax rates on such income in Azerbaijan. This credit applies only to residents of Azerbaijan.

Tax treaties

Azerbaijan has double tax treaties (DTTs) with the following countries:

 

 

 

 

 

1. Austria

12. Finland

23. Kazakhstan

34. Netherlands

45. Spain

2. Belarus

13. France

24. Korea

35. Norway

46. Sweden

3. Belgium

14. Georgia

25. Kuwait

36. Pakistan

47. Switzerland

4. Bosnia and Herzegovina

15. Germany

26. Latvia

37. Poland

48. Tajikistan

5. Bulgaria

16. Greece

27. Lithuania

38. Qatar

49. Turkey

6. Canada

17. Hungary

28. Luxembourg

39. Romania

50. Turkmenistan

7. China

18. Iran

29. Macedonia

40. Russia

51. UAE

8. Croatia

19. Israel

30. Malta

41. San Marino

52. UK and Northern Ireland

9. Czech Republic

20. Italy

31. Moldova

42. Saudi Arabia

53. Ukraine

10. Denmark

21. Japan

32. Montenegro

43. Serbia

54. Uzbekistan

11. Estonia

22. Jordan

33. Morocco

44. Slovenia

55. Vietnam