Tax benefits for residents
SABAH.city offers residency in the High Technologies Park, providing tax, customs, and employment incentives to lower operating costs and accelerate innovation.
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Incentives at a glance
A direct comparison of standard taxation rates in Azerbaijan versus the preferential SABAH.city resident rates
Incentive type
Corporate income tax
VAT on Imported Equipment
Customs Duty
Property Tax
Land Tax
ICT Work Permits
| Incentive type | Standard rate | Resident rate |
|---|---|---|
| Corporate income tax | 20% | 0% (10 years) |
| VAT on Imported Equipment | 18% | 0% (eligible equipment) |
| Customs Duty | Applies per Customs Code | 0% (eligible equipment) |
| Property Tax | Applies per Tax Code | 0% (10 years) |
| Land Tax | Applies per Tax Code | 0% (10 years) |
| ICT Work Permits | Required | Exempt (eligible ICT specialists) |
Tax incentives in detail
Deep dive into the specific regulations and cost-saving legal frameworks applicable to registered high-tech residents.
0% Corporate income tax
Resident companies are exempt from corporate income tax for 10 years from the date residency is granted. This allows companies to reinvest more of their profits into growth, R&D, talent, and expansion.
Tax Code – Article 106.1.13
VAT-free import of equipment
Eligible equipment and machinery imported for production, R&D, and laboratory activities may be exempt from VAT, subject to the relevant approval process.
Tax Code – Article 164.1.16
Customs duty exemption
Residents may import eligible equipment for production, research, and technology development activities without paying customs duties, subject to applicable requirements and approvals.
Law "On Customs Tariff" – Article 20.0.19
Property tax exemption
Resident companies may benefit from property tax exemption for 10 years, helping reduce the cost of owning or using eligible business assets within the park.
Tax Code – Article 199.7
Land tax exemption
Residents may benefit from land tax exemption for 10 years, reducing long-term operating costs for companies with eligible land use within the park.
Tax Code – Article 207.3
Reduced employment barriers for ICT specialists
Residents may employ eligible ICT specialists and senior executives without obtaining work permits, helping companies attract international expertise more easily.
Migration Code – Article 64.0.19Social insurance contribution benefit
Residents benefit from a preferential social insurance contribution mechanism for 10 years. Depending on the employee's choice, contributions may be calculated based on employment income or the statutory minimum wage, helping reduce employment costs.
Law "On Social Insurance" - Article 14.8
Join SABAH.city and benefit from tax incentives, customs exemptions, and a business-friendly environment designed to help technology companies grow and scale.
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