The Tax Code of the Republic of Azerbaijan

Article 125. Withholding of tax on income of non-residents at the source of payment
125.1. Gross income of a non-resident from an Azerbaijani source that is stipulated in Article 13.2.16. of this Code and that is not attributable to the permanent establishment of the non-resident located in the territory of the Republic of Azerbaijan shall be subject to taxation at the source of payment without deduction of costs at the source of payment at the following rates:
125.1.1. dividends - according to Article 122 of this Code;
125.1.2. interests - according to Article 123 of this Code;
125.1.3. leasing payments, including payments on financial leasing operations, as well as insurance payments of resident-enterprise or entrepreneur under risk insurance or reinsurance agreements - 4 percent;
125.1.4. payments by a resident enterprise or an individual enterprise for telecommunication or transport services during international communications or shipments between the Republic of Azerbaijan or other states - 6 percent;
125.1.5. the following payments by a resident enterprise or an individual enterprise, connected with employment, including the income from services specified in articles 13.2.16.2, 13.2.16.10 (with exception of profits obtained as royalty for property, stored or used in the Republic of Azerbaijan), 13.2.16.12 (with exception of profits made as a result of leasing of immovable property in the Republic of Azerbaijan) and 13.2.16.14. of this Code, as well as income received from the Azeri source - 10 percent;
125.1.6. income in the form of wages paid by a resident enterprise or an individual enterprise - at the rates specified by Article 101 of this Code;
125.1.7. rent payment and royalty - in accordance with Article 124 of this Code.
125.1.8. from winnings on bet on sport games - in accordance with Article 101.5 of the this Code.
125.2. For the purposes of this Article, payments made by or on behalf of the permanent establishment of a non-resident in the Republic of Azerbaijan of on his behalf, shall be considered to be made by a resident enterprise.
125.3. In case if the international treaties on avoidance of double taxation with participation of the Republic of Azerbaijan stipulate the low tax rate or full exemption from taxes, then tax amount which was overcharged from the source of payments will be refunded in an order stipulated by the article 87.4 of this Code.