The proposed treaty, once finalised, signed, and ratified, will replace the existing tax agreement between Azerbaijan and Kazakhstan, which has been in effect since 1996.
The Azerbaijan State Tax Service announced that officials from Azerbaijan and Kazakhstan have resumed discussions to establish a new income tax treaty on 16 September 2025.
This follows the initial round of negotiations, which took place in May 2025. The agreement focuses on the elimination of double taxation and the prevention of tax evasion related to income and property taxes between Azerbaijan and Kazakhstan.
The treaty must still undergo finalisation, signing, and ratification before it can take effect.
Once implemented, it will replace the existing tax treaty signed in 1996 between Azerbaijan and Kazakhstan.