Azerbaijan salary calculator 2026
Convert gross salary to take-home pay and back, and see the employer's total cost under 2026 Azerbaijani law: income tax, social insurance, unemployment and compulsory medical insurance.
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If several reliefs apply, only the largest is used (Tax Code 102.7). The ₼50 dependants relief and the ₼200 exemption are added on top. Reliefs must be documented and apply only at the main place of work.
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This calculation is for information only and is not legal advice. Based on: Tax Code (Articles 101.1, 101.1-1, 102) and the laws on social insurance, unemployment insurance and medical insurance, as in force from 01.01.2026. Last checked: 30.10.2026.
2026 payroll rates
Private non-oil sector: income tax
| Monthly taxable income | 2026 | 2027 | 2028 |
|---|---|---|---|
| Up to ₼2,500 | 3% | 5% | 7% |
| 2 500 – 8 000 ₼ | 75 ₼ + 10% | 125 ₼ + 10% | 175 ₼ + 10% |
| Over ₼8,000 | 625 ₼ + 14% | 675 ₼ + 14% | 725 ₼ + 14% |
At the main place of work, ₼200 is tax-free for employees earning up to ₼2,500 a month.
Private non-oil sector: social contributions
| Contribution | Employee | Employer |
|---|---|---|
| Social insurance (SSPF) | 3% up to ₼200, 10% above | 22% up to ₼200; 15% on ₼200–8,000; 11% above ₼8,000 |
| Unemployment insurance | 0,5% | 0,5% |
| Compulsory medical insurance | 2% up to ₼2,500, 0.5% above | 2% up to ₼2,500, 0.5% above |
Public and oil & gas sector
| Contribution | Employee | Employer |
|---|---|---|
| Income tax | 14% up to ₼2,500; above: ₼350 + 25% | — |
| Social insurance (SSPF) | 3% | 22% |
| Unemployment insurance | 0,5% | 0,5% |
| Compulsory medical insurance | 2% up to ₼8,000, 0.5% above | 2% up to ₼8,000, 0.5% above |
Frequently asked questions
How is income tax calculated in the private sector in 2026?
In the private non-oil sector in 2026, monthly income up to ₼2,500 is taxed at 3%, the part between ₼2,500 and ₼8,000 at 10%, and anything above ₼8,000 at 14%. The first-band rate rises to 5% in 2027 and 7% in 2028 (Tax Code 101.1-1).
What is the ₼200 exemption?
For an employee earning up to ₼2,500 a month at their main place of work, ₼200 of income is exempt from income tax. The exemption does not apply above ₼2,500. The main place of work is where the employee's labour record book is kept.
What is the take-home pay on a ₼1,500 salary?
In the private sector in 2026: income tax ₼39, social insurance ₼136, unemployment insurance ₼7.50, medical insurance ₼30. Take-home pay is ₼1,287.50 and the employer's total cost is ₼1,776.50.
What changed in the public and oil & gas sector?
Income tax and social insurance rates did not change in these sectors: income tax is 14% up to ₼2,500 and 25% above; social insurance is 3% for the employee and 22% for the employer. Medical insurance is 2% up to ₼8,000 and 0.5% above.
What changed in compulsory medical insurance in 2026?
In the private non-oil sector, the part of salary above ₼2,500 now attracts 0.5% instead of 2% (for both employee and employer).
Can tax reliefs be combined?
If someone qualifies for several reliefs, such as family of a fallen soldier (₼800), war veteran (₼400), disability (₼200) or displaced person (₼100), only the largest applies (Tax Code 102.7). The ₼50 relief for 3+ dependants (102.5) and the ₼200 exemption for income up to ₼2,500 are added on top. For example, a war veteran in the private sector earning ₼1,500 has taxable income of 1,500 − 200 − 400 = ₼900 and pays ₼27 income tax.
What is the minimum wage?
The minimum monthly wage in 2026 is ₼400 (since 01.01.2025).
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