Actions are being continued under the leadership of the President of the Republic of Azerbaijan, Commander-in-Chief of the Armed Forces Mr. Ilham Aliyev, for the purpose of rapid integration of our lands liberated from occupation into the national economy by the brave Azerbaijan Army, and the revival of business in these areas.
As per the First State Program on the Great Return to our territories liberated from occupation, approved by the relevant Decree of the head of state, the sustainable settlement of the population in these territories and the provision of sustainable economic activity are among the priority directions.
It was necessary to provide a number of services to the residents living in the liberated territories, the state institutions, contractor organizations and their staff represented here as a result of the anti-terrorist operation. In this regard, it is planned to restore the activities of some enterprises and objects in trade, public catering, household services and other directions in these areas (fast food, doner, etc.), tea house, barber and beauty salon, tailor and cobbler, locksmith, plumbing and electrical services, household and electrical appliance repair point). Cooperation is offered for this purpose to micro-entrepreneurial entities (up to 10 employees and annual turnover of up to 200,000 manats) that meet the requirements mentioned below. Requirements for applicants:
- Being able to start the activity as soon as possible;
- Having experience in the relevant field;
- Absence of delayed tax, State Social Protection Fund (SSPF) and other obligations to the state budget.
- Quota employment of persons proposed by the Azerbaijan Public Employment Agency under the Ministry of Labor and Social Protection of the Population;
In case you are interested in providing activities in the relevant field, we ask you to send the following documents to the e-mail address sahibkarqarabag@emlak.gov.az until 12:00 on January 31, 2024.
- Copy of identity card;
- Copy of TIN;
- Reference from the State Tax Service under the Ministry of Economy regarding tax, SSPF and other obligations to the state budget;
- Information about relevant field experience.
A number of concessions and state support measures are provided for entrepreneurs who will operate in the territories liberated from occupation.
Tax benefits:
- Residents of the demilitarized zone are exempt from profit (income), property, land and simplified tax for 10 years from January 1, 2023.
- Residents of the liberated territory registered for VAT purposes are exempt from VAT for a period of 10 (ten) years from January 1, 2023 for the import of machinery, technological equipment and facilities, as well as raw materials and materials, according to approved areas of economic activity and commodity nomenclatures. This exemption is applied on the basis of a duly issued confirmation document.
- Tax exemptions for production, including processing and extraction activities are applied to taxpayers registered for tax purposes in the territory liberated from occupation and performing this activity in those territories. This tax exemption applies to the incomes obtained from the production, including processing or extraction, within the territory liberated from occupation or presented outside that territory, as well as the goods exported from our country.
- Tax exemption applies to legal and natural persons registered for tax purposes in the liberated territory and providing goods (works, services) to the residents of the liberated territory in the fields of wholesale trade, construction and services (except services provided to the population).
- Tax exemptions for tourism, retail trade, public catering and other public services are applied to taxpayers registered for tax purposes in the liberated territories and operating in those territories.
- The above-mentioned tax exemptions are also applicable to the non-sale income of the resident of the territory liberated from occupation related to his activities in that territory.
- 30 percent of VAT paid in non-cash manner and 5 percent of VAT paid in cash for overnight and stay services (except for other additional services) provided by hotels considered as means of accommodation within the liberated territories by consumers who are natural persons is refunded.
Financial assistance related to salary co-financing:
- If the employers determine the staff on the basis of the referral of the Azerbaijan Public Employment Agency under the Ministry of Labor and Social Protection of the Population, the wages of those persons will be jointly financed. 50% of the salary will be paid by the employer and 50% by the State Employment Agency.
Social benefits:
- In case the job place under the employment contract is located in our territories liberated from occupation, specialists have the right to use the benefits and privileges provided for in the legislation.
- Additional leave is granted for 5 calendar days in our liberated territories.
Social insurance benefits:
- The following part of the mandatory state social insurance premium paid by insurers (insureds) who do not operate in the oil and gas fields in the non-state sector (contractors operating in the fields of financial and motor vehicle transportation, as well as providing goods (works and services) at the expense of the state budget (except for resident contractors carrying out manufacturing activities within the liberated territory) operating in the liberated territories of the Republic of Azerbaijan is subsidized at the expense of the state budget. Mandatory state social insurance fee paid by an insured person who is a salaried employee:
- from January 1, 2023 to January 1, 2026 - in the amount of 100 percent;
- from January 1, 2026 to January 1, 2029 - in the amount of 80 percent;
- from January 1, 2029 to January 1, 2031 - in the amount of 60 percent;
- from January 1, 2031 to January 1, 2033 – in the amount of 40 percent.
- It is planned to subsidize 100 percent of the mandatory state social insurance premiums paid by natural persons (without employees), including taxpayers who receive permanent receipts and badges of distinction, for a period of 10 years.
Utility concessions:
- In accordance with the legislation, legal entities and individuals who are not risky taxpayers, as well as registered for tax on territories liberated from occupation and who carry out activities directly aimed at creating material wealth in those territories, are paid financial assistance in the amount of 20 (twenty) percent of the funds they pay for the use of utility services (electricity, natural gas, water supply and waste water discharge service) in accordance with domestic tariffs.
For more information: 012 311 01 60 (ext. 1206)
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