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LAW OF THE AZERBAIJAN REPUBLIC

of October 24, 2025 No. 277-VIIQD

About introduction of amendments to the Tax Code of the Azerbaijan Republic and the Law of the Azerbaijan Republic "About customs tariff"

Millie Majlis of the Azerbaijan Republic, being guided by Items 15 and 25 of part I of article 94 of the Constitution of the Azerbaijan Republic, decides:

Article 1. Tax code of the Azerbaijan Republic (Collection of the legislation of the Azerbaijan Republic, 2000, No. 8 (Book I), Article 583 (Volume I); 2024, No. 2, Article 138, No. 4, article 365, No. 5 (Book I), article 498, No. 6 (Book I), Articles 630, 638, No. 7, Article 747, No. 8, Articles 932, 933, 934, No. 10, Article 1118, No. 11, article 1182, No. 12 (Book I), Article 1282 (Book II), Article 1345; 2025, No. 2, Article 96, No. 3, article 214, No. 4 (the Book I), Articles 307, In Items 315, of 318, of 322, No. 5, Articles 432, of 441, No. 6, Articles 524, of 536, No. 7, Articles 609, of 618, No. 8, Articles 743, of 744) to add with Articles 106.1.13-2, 199.7-1 and 207.3-1 of the following content:

"106.1.13-2. Profit of resident of the industrial park performing the activities determined by relevant organ of the executive authority in the industrial park created by body (organization) determined by relevant organ of the executive authority from these activities in the industrial park - for the term of 6 years since January 1, 2025;";

"199.7-1. The resident of the industrial park performing the activities determined by relevant organ of the executive authority in the industrial park created by body (organization) determined by relevant organ of the executive authority is exempted from the tax discharge on property for the property in the industrial park used in the course of these activities, for the term of 6 years since January 1, 2025;";

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