Tax Guide 2026

Deloitte is pleased to provide you with this brief overview of the Azerbaijani personal tax and compliance procedures. For your convenience, this guide is presented as a list of FAQs

Given the continuous and rapid evolution of the Azerbaijani tax system, this brochure is intended solely for general informational purposes. Azerbaijan currently has three taxation regimes — a statutory regime, a PSA regime, and an HGA regime. Since most PSAs in Azerbaijan are similar, we will be referring to the Azeri-Chirag-Guneshli PSA throughout this brochure. We will provide you with information on these three taxation regimes in turn (for each question, answer 1 will be related to the statutory taxation regime, answer 2 to the PSA taxation regime, and answer 3 to the HGA taxation regime). Please contact us to discuss your specific situation.