Azerbaijan: income on listed securities exempt until 2028, dividends taxed at 5%

Dividends, interest and discount on securities publicly placed on a regulated market are exempt for 5 years from February 1, 2023. Dividends of Azerbaijani companies are taxed at a final 5% at source; dividends of foreign companies are taxed at 5% instead of 14% from January 1, 2026, reported by the resident.

What this changes in the calculation

Dividends from a Georgian company for an Azerbaijani resident: 5% in Georgia, 5% in Azerbaijan with credit for the Georgian tax.

Source: EY Azerbaijan
Status: verified
Published: October 27, 2026

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