Azerbaijan

Individual - Foreign tax relief and tax treaties

Last reviewed - 10 February 2021

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:

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