AZ · N 40°24′ · E 49°52′

Azerbaijan

An Azerbaijan LLC may be wholly foreign-owned and suits trade, services, or project operations across the Caucasus and Caspian region. The State Tax Service handles registration through a one-stop process, but bank diligence, licensing, and foreign-document formalities can affect implementation.

AZ

An LLC gateway to the Caucasus market.

Limited Liability Company (LLC; Azerbaijani: Məhdud Məsuliyyətli Cəmiyyət, MMC)

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01Key facts · 关键信息

Key points on one page.

Tax
Corporate income tax 20%; some qualifying low-turnover businesses may use the 2% simplified regime
Shareholders and directors
Min. 1 shareholder; day-to-day management may use 1 director or manager, with no general local-residency rule
Share capital
Generally no minimum LLC capital; a charter-set contribution period may not exceed 3 months after incorporation
Local requirements
An Azerbaijan legal address is required; foreign documents usually need legalisation or an apostille and Azerbaijani translation
Annual maintenance
File profit tax by 31 March following year; make applicable advance, withholding-tax, and VAT filings
Incorporation timeline
Registration no later than 2 days once documents are complete; allow about 2–4 weeks with formalities and banking
Public disclosure
Registry entries are generally accessible, but commercial-entity participants, shareholdings, and beneficial-owner data are not public

Facts last checked · 2026-10-23

This page summarises publicly available regulations for general reference only and does not constitute legal or tax advice. Rules in each jurisdiction may change at any time; please confirm the latest position with an Offshore Isle advisor.

References (5)›
  1. 01阿塞拜疆国家税务局:外资商业实体登记文件清单
  2. 02阿塞拜疆《法人国家登记与国家名册法》
  3. 03PwC Worldwide Tax Summaries:Azerbaijan — Taxes on corporate income
  4. 04PwC Worldwide Tax Summaries:Azerbaijan — Tax administration
  5. 05GRATA:Azerbaijan corporate law guide

02 · Advantages

Why Azerbaijan

  • 01Foreign investors may wholly own an LLC, with shareholder liability generally limited to contributions
  • 02Once documents are complete, the statutory registration period for a foreign-invested LLC is no more than 2 days
  • 03After applicable taxes and fees, foreign investors may repatriate profit in a convertible currency
Best forCaucasus tradeLocal services and project operationsCaspian supply-chain presence

03 · Requirements

Formation requirements

  • Provide an Azerbaijan legal address, charter, incorporation resolution, and legal-representative details
  • Documents of Mainland China or Hong Kong shareholders usually require appropriate legalisation or apostille formalities and Azerbaijani translation
  • Regulated activities, including telecommunications, sea or air transport, and insurance, require the relevant licence

04 · Compliance

Annual compliance

  • File and settle corporate income tax by 31 March of the following year
  • Make applicable VAT, withholding-tax, payroll, and social-insurance filings and retain accounting records
  • Promptly update the register when shareholder, director, legal-address, or beneficial-owner information changes

After incorporation, Offshore Isle sets a compliance calendar. We remind you in advance of annual returns, renewals and filings, and handle them on your behalf.

Consult · 预约顾问

Incorporate a
Azerbaijan company.

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