The Tax Code of the Republic of Azerbaijan

Article 213. Royalty (Mining Tax)
Royalty shall be paid with a view to rational use of subsurface resources in the territory of the Republic of Azerbaijan and on the Caspian shelf.
Article 214. Taxpayers
Payers of royalty are the physical entities and enterprises extracting the minerals from subsurface strata of the earth on the territory of the Republic of Azerbaijan (including Caspian sea sector belonging to the Republic of Azerbaijan).
Article 215. Taxable Base
Minerals extracted from subsurface strata in the territory of the Republic of Azerbaijan, including the portion of Caspian Sea belonging to the Republic of Azerbaijan.
Article 216. Tax rates
216.1. Royalty is established dependent from the type of produced natural resources, with application to wholesale price, as follows:

Name of natural resources subject to royalty	Royalty rates (in percents)
Crude oil	26
Natural gas	20
Mining natural resources: All types of metals	3

216.2. Royalty is calculated for each cubic meter dependent on the following types of produced natural resources at following rates:

Names of natural resources, subject to royalty tax	Royalty tax rates (in manats)
Non-metallic natural resources:
Zeolite	1,0
Barite	1,0
Sawn stone	2,0
Gravel	1,0
Clays for production of light fillers (claydite, nodulizer)	1,0
Bentonite clays	1,0
Brick and tile clays	1,0
Volcanic ash and pumice	1,0
Quartz sands	1,0
Construction sands	1,0
Cement stuff (limestone, marl-clay, volcano ash)	1,0
Mask stones (marble, gabbro, tuffs, travertine, marbled limestone)	1,0
Precious and semi precious jewelry stones	6,0
Salt	6,0
Iodine bromine mixed waters	0,04
Mineral waters	10,0