Link: https://www.taxes.gov.az/az/page/ar-vergi-mecellesi

Article 103. Taxpayers of Corporate Income Tax (Tax Code)

103.1. Resident and non-resident enterprises in the Republic of Azerbaijan, as well as non-commercial organizations generating income from entrepreneurial activities, are taxpayers of corporate income tax;

Article 104. Taxable Object of Corporate Income Tax

104.1. For a resident enterprise, the taxable object is its profit. Profit is the difference between the taxpayer's total income—including income received through permanent establishments outside the Republic of Azerbaijan, as well as dividends, interest, and royalties obtained abroad (excluding exempted income)—and the expenses deductible from income (excluding expenses related to exempted income).

Article 105. Tax Rates of Corporate Income Tax

105.1. A tax is levied at a rate of 20 percent on the profits of enterprises.