BAKU, Azerbaijan, July 3. As of July 1, 2025, a whopping 86.9 percent of the 1.63 million taxpayers in Azerbaijan were individuals, while the remaining 13.1 percent were legal entities and other organizations, painting quite the picture of the tax landscape.
The data obtained by Trend from the State Tax Service shows that compared to the same period of last year, the total number of taxpayers increased by 4.8 percent, including the number of individuals by 4.4 percent and legal entities by 7.7 percent.
An aggregate of 91.7 percent of commercial legal entities
registered within the jurisdiction were constituted as limited
liability companies, while a mere 1.1 percent were classified as
joint-stock companies, and another 1.1 percent were organized as
cooperatives, among other forms. As of July 1, the aggregate count
of registered commercial entities experienced a notable uptick of
8.1 percent relative to the corresponding timeframe of the previous
fiscal year, culminating in a total of 197,038 units.
In the first half of 2025, a total of 6,814 commercial entities
completed the requisite state registration process, with a
significant 88.9 percent attributed to local investment frameworks,
while the remaining 11.1 percent engaged in foreign investment
initiatives. 85.3 percent of commercial entities underwent digital
registration protocols. The proportion of electronic registration
for limited liability entities with domestic capital reached 96.6
percent.
