17:18 - 7.07.2026

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July 7, Fineko/abc.az. Tax benefits will be provided to digital nomads.

This is reflected in the proposed amendments to the Laws on Currency Regulation and on Banks and the Tax Code, which were submitted for discussion at today's Milli Majlis meeting.

A digital nomad is a foreigner or a stateless person who carries out activities in the fields of digital technologies, AI, cybersecurity, and innovations remotely through information and communication technologies and receives income from foreign sources.

According to the proposed amendment to the Law on Currency Regulation, when digital nomads receive foreign currency funds from foreign sources (subject to the fulfillment of tax obligations) and transfer them to accounts in authorized banks and from Azerbaijan, no restrictions will be applied for the purpose of currency regulation.

According to the proposed amendment to the Law on Banks, digital nomads' accounts in authorized banks will only be opened on the basis of an identity document and a signature card.

Under the proposed amendment to the Tax Code, activities carried out by a digital nomad in the territory of Azerbaijan on the basis of employment or civil law contracts concluded with a foreign non-resident enterprise (or entrepreneur) will not be considered a permanent representation of that non-resident in Azerbaijan.

The draft law was put to a vote and passed in the first reading.