International treaty

Azerbaijan: tax treaties

Tax treaties and related documents between the UK and Azerbaijan.

• From: HM Revenue & Customs
• Published: 27 February 1990
• Last updated: 9 February 2026 — See all updates

Documents

1994 Azerbaijan-UK Double Taxation Convention — in force

PDF, 194 KB, 42 pages

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Synthesised text of the Multilateral Instrument (MLI) and the 1994 UK-Azerbaijan Double Taxation Convention and Protocol — in force

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Details

1994 UK-Azerbaijan Double Taxation Convention — in force

The Double Taxation Convention entered into force on 3 October 1995.

The convention is effective in Azerbaijan from 1 January 1996.

The convention is effective in the UK from:

• 1 April 1996 for Corporation Tax
• 6 April 1996 for Income Tax and Capital Gains Tax

Synthesised text of the Multilateral Instrument and the 1994 UK-Azerbaijan Double Taxation Convention — in force

The modifications made by the Multilateral Instrument are effective in respect of the 1994 UK-Azerbaijan Double Taxation Convention.

It is effective in the UK from:

• 1 January 2025 for taxes withheld at source
• 1 April 2026 for Corporation Tax
• 6 April 2026 for Income Tax and Capital Gains Tax

It is effective in Azerbaijan from:

• 1 January 2025 for taxes withheld at source
• 1 July 2025 for other taxes

Published 27 February 1990

Last updated 9 February 2026 + show all updates

1. 9 February 2026

   The 'Synthesised text of the Multilateral Instrument (MLI) and the 1994 UK-Azerbaijan Double Taxation Convention and Protocol — in force' has been added.

2. 27 February 1990

   First published.