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Declarations

Paying taxes and terms to provide tax returns 

Tax Name

Deadline to Pay Tax and Provide Tax Return

Tax Name

Deadline to Pay Tax and Provide Tax Return

Natural persons\' income tax:
(1) – current payment
 1 – year\'s final payment and providing tax returns    

 15.04, 15.07, 15.10 and 15.1.
 31.03

6. Tax on Land:
    for legal persons   
   - providing calculations
  
   For legal and natural persons
   - year’s final payments:
   

15.5.

15.08 and 15.11

Profit tax:
(2) – current payments
 
2 – year\'s final payment and providing tax return   

15.04, 15.07, 15.10 and 15.01
31.03

7. Road tax for foreign vehicles - tax payment

 

For legal persons owning or using a vehicle in the territory of the Republic of Azerbaijan
- providing tax returns and paying the tax
For natural persons owning or using a vehicle in the territory of the Republic of Azerbaijan
- paying the tax

Custom bodies road-tax foreign vehicles when they enter the Republic of Azerbaijan and transfer the payments into the national budget

Prior to March 31 2011 for 2010.
Prior to March 31 2012 for 2011.


During technical examination of the vehicles
A vehicle is not registered, re-registered or examined without the document to confirm the road-tax payment provided.

3. VAT – payment and providing the tax return

 20.01 – 12. 

8. Royalty (mining tax) – payment and providing the tax return

 20.01 – 12.

4. Excise tax
- payment and providing the tax return

20.01 – 12.

9. Simplified tax
- payment and providing the tax return

20.04, 20.07, 20.10 and 20.01
15.03

Property tax:
for legal persons
(5) – current payments
  
 5. For legal persons
- year’s final payment and providing tax returns
For natural persons
- year’s final payments

15.02, 15.05, 15.08 and 15.11

31.03

15.08 and 15.11

10.Taxes charged at the source of payment

For legal persons and individual entrepreneurs
- payment and providing the tax return 

The income tax is calculated from natural persons\' monthly hired-labor income, and income from insurance premiums (in case of cancellation of an insurance agreement before the term) and transferred to the national budget prior to the next month\'s 20th day. Non-government pensions and other payments (except rent-charges paid for resident entities or non-resident permanent representative offices in the Republic of Azerbaijan and royalties) are taxed; the tax shall be paid to the national budget prior to the 20th day of the next month after the quarter in which the income is paid. VAT and simplified taxpayers shall submit returns on taxes withheld at the source of payment in connection with employment, not later than January 31st of the year following the reporting year, others, not later than 20th day of the month following the quarter in which the income is paid.

11. State duty 

The notarial state duty is accepted by a notary officer and transferred to the national budget during two banking days; the state duty for consul service by the Republic of Azerbaijan\'s diplomatic missions abroad is transferred to the national budget during a month; other state duties are transferred to the national budget during a banking day; all payments are reported prior to the 20th day of the account quarter, or prior to 20.04, 20.07, 20.10 and 20.01.

 

 

 

 






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Awards and achievements

Ministry of taxes of the Republic of Azerbaijan
2002 - 2017

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