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'Freelancer' concept to be introduced into legislation

17 June 2026 14:53 (UTC +04:00)

The concept of a "freelancer" will be introduced into legislation, APA reports.

According to the proposed amendment to the Tax Code discussed today at a meeting of the Milli Majlis Committee on Economic Policy, Industry and Entrepreneurship, a freelancer is defined as an individual who, without hiring employees, independently provides paid services or performs work under a civil-law contract in the fields of digital technologies, including artificial intelligence technologies, cybersecurity and innovation, and is a resident of an industrial or technology park.

After being registered with the tax authorities, obtaining resident status in an industrial or technology park, and receiving a registration certificate, freelancers will be able to carry out activities within the country (including earning income from foreign sources), as well as benefit from the tax incentives and exemptions provided for under the Code.

Firuza Vahid

freelancers Tax Code Azerbaijan Milli Majlis Economic Policy Committee digital technologies artificial intelligence AI cybersecurity innovation technology parks industrial parks tax incentives tax exemptions civil-law contracts self-employed freelance work foreign income entrepreneurship legislation tax registration