Corporate income tax (CIT) - statutory and targeted small business in Azerbaijan
Azerbaijan: Corporate income tax (CIT) - statutory and targeted small business was 20 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Azerbaijan, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
Azerbaijan recorded 20 Percentage of taxable income for corporate income tax (cit) - statutory and targeted small business in 2026. That is the lowest value across all 27 years on record.
That represents a change of unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Azerbaijan peaked at 27 Percentage of taxable income in 2000 and was at its lowest, 20 Percentage of taxable income, in 2010.
That places Azerbaijan 78th out of 128 countries with data for 2026, putting it in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Azerbaijan, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 27 Percentage of taxable income | — |
| 2001 | 27 Percentage of taxable income | +0.0% |
| 2002 | 27 Percentage of taxable income | +0.0% |
| 2003 | 25 Percentage of taxable income | -7.4% |
| 2004 | 24 Percentage of taxable income | -4.0% |
| 2005 | 24 Percentage of taxable income | +0.0% |
| 2006 | 22 Percentage of taxable income | -8.3% |
| 2007 | 22 Percentage of taxable income | +0.0% |
| 2008 | 22 Percentage of taxable income | +0.0% |
| 2009 | 22 Percentage of taxable income | +0.0% |
| 2010 | 20 Percentage of taxable income | -9.1% |
| 2011 | 20 Percentage of taxable income | +0.0% |
| 2012 | 20 Percentage of taxable income | +0.0% |
| 2013 | 20 Percentage of taxable income | +0.0% |
| 2014 | 20 Percentage of taxable income | +0.0% |
| 2015 | 20 Percentage of taxable income | +0.0% |
| 2016 | 20 Percentage of taxable income | +0.0% |
| 2017 | 20 Percentage of taxable income | +0.0% |
| 2018 | 20 Percentage of taxable income | +0.0% |
| 2019 | 20 Percentage of taxable income | +0.0% |
| 2020 | 20 Percentage of taxable income | +0.0% |
| 2021 | 20 Percentage of taxable income | +0.0% |
| 2022 | 20 Percentage of taxable income | +0.0% |
| 2023 | 20 Percentage of taxable income | +0.0% |
| 2024 | 20 Percentage of taxable income | +0.0% |
| 2025 | 20 Percentage of taxable income | +0.0% |
| 2026 | 20 Percentage of taxable income | +0.0% |
Azerbaijan compared with similar countries
- Azerbaijan's 20 Percentage of taxable income is below the median for upper middle income countries, which is 24.5 Percentage of taxable income, 82% of the median. (38 countries reporting)
- Azerbaijan's 20 Percentage of taxable income is above the median for Europe & Central Asia, which is 19.74 Percentage of taxable income, 1.0× the median. (40 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 24.2 Percentage of taxable income | 22 Percentage of taxable income | 27 Percentage of taxable income | 10 |
| 2010s | 20 Percentage of taxable income | 20 Percentage of taxable income | 20 Percentage of taxable income | 10 |
| 2020s | 20 Percentage of taxable income | 20 Percentage of taxable income | 20 Percentage of taxable income | 7 |
Countries ranked near Azerbaijan
- 76 Czechia 21 Percentage of taxable income compare
- 77 Sweden 20.6 Percentage of taxable income compare
- 78 Iceland 20 Percentage of taxable income compare
- 78 Kazakhstan 20 Percentage of taxable income compare
- 78 Saudi Arabia 20 Percentage of taxable income compare
- 78 Thailand 20 Percentage of taxable income compare
- 78 Tunisia 20 Percentage of taxable income compare
- 78 Jordan 20 Percentage of taxable income compare
- 78 Finland 20 Percentage of taxable income compare
- 78 Cook Islands 20 Percentage of taxable income compare
More economy & growth data for Azerbaijan
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.06 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2.42 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 910.20 million BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.012 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 88.83 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 374.19 million BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual 61.79 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0049 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 36.52 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 6.75 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Azerbaijan?
- Corporate income tax (cit) - statutory and targeted small business in Azerbaijan was 20 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Azerbaijan?
- The highest recorded value was 27 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Azerbaijan?
- The lowest recorded value was 20 Percentage of taxable income in 2010.
- How does Azerbaijan rank for corporate income tax (cit) - statutory and targeted small business?
- Azerbaijan ranks 78th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Azerbaijan?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Azerbaijan data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.