Bank Of Baku

Azerbaijan to exempt highly qualified migrants from income tax for 20 years

Azerbaijan to exempt highly qualified migrants from income tax for 20 years
# 24 September 2026 10:09 (UTC +04:00)

Highly qualified migrants will be exempt from income tax for 20 years, APA reports.

This is reflected in a proposed amendment to the Tax Code discussed at today’s meeting of the Milli Majlis Committee on Economic Policy, Industries and Enterprising.

Under the draft amendment, income earned from abroad by highly qualified migrants, as defined in the Migration Code, under employment contracts concluded with non-resident persons located or registered outside the Republic of Azerbaijan will be exempt from income tax for a period of 20 years starting from January 1, 2027.

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