17:07 - 4.12.2025

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December 4, Fineko/abc.az. In Azerbaijan, the tax rate on dividend income of individuals received from abroad can be reduced to 5%, ABC.AZ informs, referring to the State Tax Service.

The draft amending document to the Tax Code is currently being discussed at Milli Majlis. The main purpose of the changes is to stimulate entrepreneurship, optimize the tax burden and strengthen the fight against the shadow economy.

According to the current provisions of the Tax Code, resident individuals must declare and pay a tax of 14% on non-entrepreneurial income received from abroad. It is proposed that this rate be reduced to 5% starting next year.

The change, on the one hand, will facilitate the voluntary declaration of income received from abroad, and on the other hand, will serve to expand the coverage of the tax base. At the same time, additional incentives will be created for the inflow of foreign financial resources and investments into the country, and a lower tax burden will make it economically more feasible to return capital to the country.