Azerbaijan - Taxes on income

Taxes on income, profits and capital gains (current LCU)

The value for Taxes on income, profits and capital gains (current LCU) in Azerbaijan was 3,326,100,000 as of 2017. As the graph below shows, over the past 23 years this indicator reached a maximum value of 3,498,400,000 in 2008 and a minimum value of 16,793,800 in 1994.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

Year Value
1994 16,793,800
1995 118,214,600
1996 76,490,400
1997 95,980,800
1998 129,093,800
1999 145,083,000
2008 3,498,400,000
2009 1,920,500,000
2010 2,026,500,000
2011 2,861,600,000
2012 3,072,800,000
2013 3,247,200,000
2014 3,292,400,000
2015 3,217,200,000
2016 3,128,900,000
2017 3,326,100,000

Taxes on income, profits and capital gains (% of revenue)

Taxes on income, profits and capital gains (% of revenue) in Azerbaijan was 13.48 as of 2017. Its highest value over the past 23 years was 30.78 in 1995, while its lowest value was 10.19 in 2010.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1994 17.50
1995 30.78
1996 19.51
1997 19.98
1998 20.54
1999 21.46
2008 17.68
2009 13.19
2010 10.19
2011 12.08
2012 13.59
2013 13.81
2014 13.98
2015 17.29
2016 14.83
2017 13.48

Taxes on income, profits and capital gains (% of total taxes)

Taxes on income, profits and capital gains (% of total taxes) in Azerbaijan was 35.92 as of 2017. Its highest value over the past 23 years was 53.08 in 2008, while its lowest value was 17.54 in 1994.

Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.

Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.

See also:

Year Value
1994 17.54
1995 30.86
1996 28.42
1997 28.42
1998 29.59
1999 30.18
2008 53.08
2009 38.24
2010 39.25
2011 44.94
2012 43.93
2013 41.69
2014 39.25
2015 37.92
2016 35.58
2017 35.92

Classification

Topic: Public Sector Indicators

Sub-Topic: Government finance