General Corporate tax rate in Azerbaijan is 20% paid from the net profit of the company. The following tax reliefs and differing rates apply:
Micro business with annual turnover below 200 000 AZN and employees below 10 persons are qualified for 75% relief from the taxation, i.e. corporate tax would be 5%.
Businesses providing services to individual persons without tax registration and with annual turnover below 200 000 AZN shall pay 2% simplified tax out of their turnover (without deducting expenses)