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Tax concessions are going to be applied to the film industry
According to the changes made to the Tax Code, starting from July 1, 2025, the following tax concession will come into force in order to stimulate the development of the film industry:
50 percent of the VAT paid cashlessly by individual consumers for services provided in the field of theater performances, film screenings, museum visits, and symphonic orchestra concerts will be returned to those persons.
The concessions applied since the beginning of the year are as follows:
Cinematography institutions and film producers engaged in film production and dubbing activities and registered in accordance with the law in the Republic of Azerbaijan are exempt from profit tax for a period of 5 years on 90 percent of the profit obtained from these activities;
Producers and individuals operating in the field of film production and dubbing are exempt from income tax for 5 years on 90 percent of the income obtained from these activities;
The lands on which the properties used by cinematography institutions and producers engaged in the production, distribution, and dubbing of films are located are exempt from land tax for a period of 5 years;
Royalty incomes obtained from the use of, or granting of usage rights for, intangible assets related to the production, distribution, and dubbing of films (such as scripts, music, etc.) are exempt for 5 years from tax that would otherwise be applied at a 14 percent rate.
These changes aim to contribute to the development of the Azerbaijani film industry and to promote local production.

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