Individual - Foreign tax relief and tax treaties

Last reviewed - 21 February 2024

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 territories:

Austria Germany Macedonia Serbia
Belarus Greece Malta Slovenia
Belgium Hungary Moldova Spain
Bosnia and Herzegovina Iran Montenegro Sweden
Bulgaria Israel Morocco Switzerland
Canada Italy Netherlands Tajikistan
China Japan Norway Turkey
Croatia Jordan Pakistan Turkmenistan
Czech Republic Kazakhstan Poland Ukraine
Denmark Korea Qatar United Arab Emirates
Estonia Kuwait Romania United Kingdom and Northern Ireland
Finland Latvia Russia Uzbekistan
France Lithuania San Marino Vietnam
Georgia Luxembourg Saudi Arabia