Persons actually staying in the territory of Azerbaijan for more than 182 days during a calendar year are considered resident.
A physical person who stays either in the territory of Azerbaijan or in a foreign country for less than 182 days will be considered a resident of Azerbaijan according to the following criteria:
- Place of permanent stay.
- Centre of vital interests.
- Regular place of residence.
- Citizenship of Azerbaijan.
The stay in the territory of Azerbaijan of officials with a diplomatic or consular status, employees of international organisations, or foreign nationals engaged in state service of foreign states, as well as their family members, will not be regarded as a period of stay in the territory of Azerbaijan, unless such persons are engaged in entrepreneurial activities in Azerbaijan.