Azerbaijani residents report Georgian income by March 31, with credit for Georgian tax

An Azerbaijani tax resident (more than 182 days a year) pays tax on worldwide income. Foreign income on which no tax was withheld in Azerbaijan is reported in a return by March 31 of the following year; the tax service receives data on foreign income and accounts through automatic exchange. Foreign tax is credited up to the Azerbaijani tax on that income; the excess is not carried forward.

What this changes in the calculation

Income from an apartment in Georgia must be reported in Azerbaijan; Georgian tax reduces the Azerbaijani tax.

Source: PwC Worldwide Tax Summaries
Status: verified
Published: October 27, 2026

Calculate an apartment in Azerbaijan

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