Azerbaijan plans to extend the value-added tax exemption on sales of domestically produced agricultural goods by three years, through the end of 2029. The provision is included in a draft law amending the Tax Code.
The VAT exemption on agricultural produce is part of a draft law amending Azerbaijan’s Tax Code, submitted as part of the 2027 budget package. Under the bill, the VAT relief on turnover from sales of agricultural products — including those produced industrially — will be extended by three years.
At the same time, the existing 100% full tax exemption in this sector will be abolished.
The draft also extends the VAT relief on the import and sale of wheat, as well as on the production and sale of wheat flour and bread, through the end of 2029.
