How the calculator works and what it is based on

Rules and articles

Every 2026 rule with its article, source and status. The table is built from the same rule files the calculator uses.

2027 and 2028: written into law, or projected

Some rules for later years are written into the law with a date. For the rest we carry today’s text forward and mark the result “Projected”: the tax changes that come with the 2027 budget have not been adopted yet.

Written into law for 2027

• Income tax, private non-oil sector
• Income tax, technopark, certificate before 2027
• Income tax, technopark, certificate from 2027
• Technopark: social insurance base choice
• Technopark: social insurance base, certificate from 2027

Projected for 2027 (today’s text)

• Minimum monthly wage
• Income tax, state and oil-and-gas sector
• 200 ₼ tax-free part, main job
• 800 ₼ relief
• 400 ₼ relief
• 200 ₼ relief
• 100 ₼ relief
• Largest category relief only
• Category relief adds to the 200 ₼
• Dependants relief adds to a category relief
• 50 ₼ dependants relief
• Social insurance, private sector, employee
• Social insurance, private sector, employer
• Social insurance, state and oil-and-gas sector, employee
• Social insurance, state and oil-and-gas sector, employer
• Unemployment insurance, employee
• Unemployment insurance, employer
• Medical insurance, private sector, employee
• Medical insurance, private sector, employer
• Medical insurance, state and oil-and-gas sector, employee
• Medical insurance, state and oil-and-gas sector, employer
• Trade union fee, usual rate
• Sector criteria
• Trade union fee base

Written into law for 2028

• Income tax, private non-oil sector
• Income tax, technopark, certificate before 2027
• Income tax, technopark, certificate from 2027
• Technopark: social insurance base choice
• Technopark: social insurance base, certificate from 2027

Projected for 2028 (today’s text)

• Minimum monthly wage
• Income tax, state and oil-and-gas sector
• 200 ₼ tax-free part, main job
• 800 ₼ relief
• 400 ₼ relief
• 200 ₼ relief
• 100 ₼ relief
• Largest category relief only
• Category relief adds to the 200 ₼
• Dependants relief adds to a category relief
• 50 ₼ dependants relief
• Social insurance, private sector, employee
• Social insurance, private sector, employer
• Social insurance, state and oil-and-gas sector, employee
• Social insurance, state and oil-and-gas sector, employer
• Unemployment insurance, employee
• Unemployment insurance, employer
• Medical insurance, private sector, employee
• Medical insurance, private sector, employer
• Medical insurance, state and oil-and-gas sector, employee
• Medical insurance, state and oil-and-gas sector, employer
• Trade union fee, usual rate
• Sector criteria
• Trade union fee base

The marks next to the answer

Checked against the law

Every rule this result uses has been read in the law text itself and is in force for that year, and no open question or rounding choice affects it.

Projected

The result is for 2027 or 2028 and uses a rule the law has not yet set for that year. For those rules we use today’s text; if the law changes, so will the figure.

Not fully confirmed

The result uses a rule confirmed only by State Tax Service guidance or a secondary source (the 200 ₼ and 100 ₼ reliefs, for example, or the trade union fee), or it depends on a point the law leaves open (technopark rules, which of two gross salaries applies) or on rounding, which the law does not regulate.

How we check

• Most rates and thresholds come from the consolidated law text on e-qanun.az; the few that rest on State Tax Service guidance or a secondary source are marked.
• We compare results line by line with test runs on the State Tax Service’s official calculator: main and second job, personal reliefs, union fee, the 2,500 ₼ threshold and net to gross.
• The official calculator has no technopark mode and no 2027, and the employer part was not tested on it; we check those parts against the law text only.
• Where the law gives no answer, we take the cautious interpretation, the one that does not overstate take-home pay, and mark it “Not confirmed”.

What the calculator assumes

• Each line is rounded to the qəpik, half a qəpik up. Take-home pay is worked out once: the exact, unrounded lines come off gross, and only that result is rounded. The law has no rounding rule; this is how the official calculator does it.
• You choose the sector. The calculator cannot know who owns your employer or where its revenue comes from; the criteria are below.
• In net to gross, take-home amounts from 2,126.51 ₼ to 2,132.50 ₼ come from two gross salaries, and we show both. The official calculator shows one: the lower up to 2,129.50 ₼, the upper from 2,130.00 ₼.
• The trade union fee is a percentage of gross pay and does not reduce the tax. The union’s charter sets the rate; like the official calculator, this one accepts up to 5%.
• For a technopark employee the 5% tax is charged on the whole salary, without the 200 ₼ tax-free part or personal reliefs. Of the two interpretations, we use the one with more tax.
• The technopark base of 4 minimum wages applies to social insurance only and is taken as a fixed base; medical and unemployment insurance stay on the actual salary.

How to tell your sector

Not yet confirmed

On these points the law text gives no clear answer, or the rule has not been published. The calculator works on the assumptions above.

• Rounding: the law has no rule. We follow the official calculator; for employer contributions this is not tested.
• The annual test in article 102.1.6: how it combines with the monthly threshold is unclear. The calculator checks the monthly threshold only.
• Which of two gross salaries is right when there are two: the law does not say.
• Whether the 200 ₼ tax-free part and personal reliefs apply together with the technopark 5% rate.
• The technopark base of 4 minimum wages: whether it covers medical and unemployment insurance, and whether it is a fixed base or only a ceiling.
• The export share required from large technopark residents from 2027: not published.
• Minimum wage: for 2026 we use 400 ₼ (the order in force since 2025 and the State Tax Service 2026 booklet); no separate order for 2026 was found. There is no figure for 2027 or 2028.
• 2027 and 2028: every rule except the private-sector income tax scale and the technopark regime is projected.
• The technopark regime in the state sector: the calculator does not work it out.

What is not calculated

• Bonuses, holiday pay, sick pay, business trips and overtime.
• Starting mid-month and part months.
• The Ələt free economic zone, Nakhchivan, and the refund of employer social insurance in the territories freed from occupation.
• Payments under civil contracts, non-residents and kinds of pay that are not taxed.

Change log

1. 13 November 2026

   Matched to the official calculator

   Take-home pay is now rounded once, as the official calculator does, so some results moved by one qəpik. The dependants relief adds to a category relief. The union fee is capped at 5%. Sector criteria added.

2. 13 November 2026

   Calculator opened with the 2026–2028 rules

   Private and state sector, main and second job, personal reliefs, technopark and trade union fee.

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