Azerbaijan proposes five years of personal income or corporate profit tax relief, subject to conditions, for taxpayers operating as small businesses for at least two years. State Tax Service head Orkhan Nazarli presented the measure to a parliamentary committee, the service's Vergilər publication reported on November 6.
The authority estimates around 10,000 taxpayers could benefit. The measure forms part of proposed changes aligned with the 2027 fiscal framework.
Eligibility details
The statement does not list all conditions or quantify the exemption. It therefore does not establish a full tax exemption for every small business.
The estimated beneficiary count is a forecast, not relief already granted.