Payroll calculation
Convert between gross and net salary based on the 2026 tax legislation of the Republic of Azerbaijan.
Last updated: 01.01.2026
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Employment Sector
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In Azerbaijan, three main deductions are made from salary: income tax, state social protection fund (DSMF), and unemployment insurance. In 2026, for private sector employees, income tax is 14% on amounts up to 8,000 AZN and 25% above that. The first 200 AZN is tax-free. DSMF: employee pays 3%, employer pays 22%. Different rates apply for the oil and gas sector.
This calculator is based on the following legal documents:
- –Tax Code of the Republic of Azerbaijan — Articles 101, 102
- –Law on Social Insurance — DSMF rates
- –Law on Unemployment Insurance
- –State Budget Law 2026 — current tax rates
Last updated: January 2026
What is the income tax rate?
In 2026 for the private sector: 14% on amounts up to 8,000 AZN, 25% above that. The first 200 AZN is tax-free.
How much is DSMF?
In the private sector, employee pays 3%, employer pays 22%. Different rates apply in the oil and gas sector.
What is the minimum wage?
The minimum wage in Azerbaijan in 2026 is 400 AZN.
What is the difference between Gross and Net?
Gross is the total salary before deductions. Net is what the employee actually receives. Typically Net is 75-80% of Gross.
What is Super Gross?
Super Gross is the total cost to the employer per employee — Gross + employer DSMF contributions (22%) and other mandatory payments.
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