Azerbaijan VAT Rates 2026
Azerbaijan (Azərbaycan) levies Value Added Tax as ƏDV (Əlavə dəyər vergisi). The standard rate is 18%, applied to most goods and services. Azerbaijan applies a single flat rate with no reduced rates.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 18% | Most goods and services |
| Zero-rated | 0% | Exports, international transport, gold and currency operations of the Central Bank |
Registration and filing
| Registration threshold | AZN 200,000Taxable transactions in any consecutive 12-month period (~€107,000) |
| Tax authority | State Tax Service of Azerbaijan |
| Filing frequency | Monthly returns, due by the 20th of the following month |
Access rates via API
The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/AZ endpoint to get Azerbaijan data programmatically. Responses are cached for 24 hours.
curl http://localhost:3000/api/v1/rates/AZ
# No authentication required for rate lookups
# Response:
# { "country_code": "AZ", "tax_type": "vat",
# "standard_rate": 18, "reduced_rates": [],
# "currency": "AZN", "last_updated": "2026-06-12" }Fetching the rate in code
// Fetch current Azerbaijan VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/AZ').then(r => r.json());
// → { standard_rate: 18, reduced_rates: [],
// currency: 'AZN' }
applyRate(rates.standard_rate);About Azerbaijan VAT
Azerbaijan applies a flat 18% ƏDV and runs one of the more inventive anti-fraud incentives anywhere: consumers get part of the VAT refunded to their bank cards when they request fiscal receipts for cashless purchases, a scheme designed to squeeze the cash economy. Oil-sector PSA contractors operate under separate tax protocols outside the standard VAT regime. Foreign e-commerce platforms selling to Azerbaijani consumers fall under VAT-at-source withholding by local banks.
VAT in Azerbaijan is administered by the State Tax Service of Azerbaijan.
Sources: PwC Worldwide Tax Summaries · State Tax Service of Azerbaijan (accessed Jun 2026)
Rate history
- 2019VAT refund scheme for consumer card payments introduced (ƏDVgerial)
Frequently asked questions
What is the VAT rate in Azerbaijan in 2026?
A flat 18% on goods and services; exports are zero-rated and there are no reduced rates.
What is Azerbaijan's VAT cashback scheme?
Consumers paying cashlessly can reclaim a portion of the VAT on their receipts — an incentive that pushes retailers to issue fiscal receipts.
Related concepts and guides: