Non-operating incomes of legal entities engaged in agricultural
production in Azerbaijan and subsidies provided to these entities
from the state budget funds for agricultural production should be
exempted from income tax for one year, from January 1, 2023,
trend reports on November 29 via the amendments
to the Tax Code proposed at a meeting of Azerbaijani
It was also proposed to exempt dividend incomes of legal
entities and individuals who are members of resident legal entities
engaged in agricultural production (including industrial means),
from January 1, 2023, for a period of one year.
The relevant bill was put to the vote and adopted in the third
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