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.
Azerbaijan has no public registry we can query in real time, so a number cannot be confirmed as active from outside. The VAT number checker still checks it against the national format, which catches transcription errors before they reach your accounting system.
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 https://www.taxid.dev/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('https://www.taxid.dev/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: