Azerbaijan

Individual - Tax administration

Last reviewed - 11 February 2020

Tax returns

The following persons are liable for the filing of the annual PIT return to the tax authorities no later than 31 March of the following year:

  • Residents having taxable income that was not taxed at source or deriving income outside of Azerbaijan, including royalties.
  • Non-residents having taxable Azeri-source income not taxed in Azerbaijan.

Independent entrepreneurs ceasing their business activities should submit the tax declaration within 30 days of cessation.

A taxpayer who is not liable for submission of the tax declaration may also submit it for recalculation and refund of overpaid taxes.

A taxpayer may apply for an extension of the filing deadline for three months, provided that due taxes were paid.

Payment of tax

Employers should transfer the withheld taxes on the same day of payment of income to employees.

Independent entrepreneurs are required to make advance current payments no later than the 15th day of the month following each quarter. The final payment of tax should be made by 31 March of the following year.