As we know, according to Article 106.1.20 of the Tax Code, legal entities and individuals with a minimum of 3 employees and a maximum of 10 employees, and a turnover of up to 200,000 AZN during the calendar year (without debts under the MDSS) receive a discount of 75% of the profit. However, the criterion of the number of employees leads to the loss of some individuals engaged in individual activities in the market in market competition. For this reason, from January 1, 2025, specific types of activities were added to the Tax Code by Article 102.1.30-1 of the Tax Code, which eliminated the condition of the employee criterion of 3 employees for individuals who are micro-entrepreneurs with a turnover of up to 45,000 AZN during the calendar year and provide services in these types of activities. Thus, individuals providing the following entrepreneurial services with a turnover of up to 45,000 AZN during the calendar year are exempt from 75% of income tax. These types of activities are as follows:
- software development services;
- project-design and decoration services;
- translation services;
- advertising services;
- research and investigation activities;
- services provided in the field of science, education, culture and sports;
- consulting services in the field of law, independent auditor, accounting and finance;
- activities of journalists;
- market research;
- evaluation activities;
- delivery of orders and courier activities, except for cargo transportation by motor vehicles;
- tourist guidance;
- export of services.
