The Tax Code of the Republic of Azerbaijan

Article 101. Income tax rates
101.1. The monthly income shall be taxed at following rates:
Table 1

Amount of monthly taxable income	Amount of tax
Up to 2500 manats	14 percent
Over 2500 manats	350 Manats + 25% of the amount exceeding 2500 manats

Income tax from the incomes of natural persons, working under contracts in two or more places, shall be calculated separately from the amount paid by each employer, and paid to the state budget.
Income tax of natural persons, subject to withholding tax in accordance with Articles 150.1.1, 150.1.2, 150.1.3 and 150.1.7of this Code shall be calculated in accordance with table 1, stipulated under this Article and paid to the state budget.
101.2. The annual income from non-business activity shall be taxed at following rates:
Table 2

Amount of taxable annual income	Tax amount
Up to 30000 manats	14 percent
Over 30000 Manats	4200 Manats + 25% of the amount exceeding 30000 manats

101.3. Taxable income of individuals engaged in business activities without establishing a legal entity is taxed at a rate of 20 percent.
101.4. From the subject of taxation established in respect of private notaries by the second paragraph of Article 96.1 of this Code, tax is withheld at a rate of 10 percent.
101.5. The tax at the rate of 10 percent shall be withheld from the winnings on bet on sport games.