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INVESTMENT INCENTIVES HOLDERS OF INVESTMENT PROMOTION DOCUMENT 7 Y EARS 50% reduced income and corporate tax 0% land and property tax 0% vat on hardware, technological equipment and structures imported by IPD holders 0% customs duty on hardware, technological equipment and structures imported by IPD holders azpromo Export and Investment Promotion Agency of the Republic of Azerbaijan RESIDENTS OF INDUSTRIAL AND TECHNOLOGY PARKS ■ ☐ 0% income and corporate tax 0% land and property tax 0% vat on hardware, technological equipment and structures imported by residents 10 QYEARS ☐ 0% customs duty on hardware, technological equipment and structures imported by residents 12

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