Azerbaijan

Western Asia · AZ · 55 treaties

Tax profile

What makes you a tax resident — and how hard it is to stop being one.

• more than 182 days of physical presence in Azerbaijan in a calendar year
• in State service abroad for the Republic of Azerbaijan during the calendar year or within one calendar year
• permanent place of residence in Azerbaijan (tie‑breaker when days in Azerbaijan and abroad each do not exceed 182)
• place (centre) of vital interests in Azerbaijan (same tie‑breaker condition)
• place of normal/habitual residence in Azerbaijan (same tie‑breaker condition)
• citizenship of Azerbaijan (only if none of the above criteria applies in any state and days in Azerbaijan and abroad each do not exceed 182)

Tax residency is primarily based on annual day-count and simple tie‑breaker criteria; the Tax Code states a person becomes a non‑resident from the last day of stay provided they are also non‑resident in the following tax year, and there are no special exit or multi‑year tail rules, so leaving and staying under the thresholds generally ends residency.

Source: Ministry of Taxes of the Republic of Azerbaijan (via OECD tax residency guidance)

Tax treaty network (58)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.