Business trip rules in Azerbaijan: per diem rates (travel norms) updated

Azerbaijan business trip rules regulate business travel allowances determined for the employees which are tax deductible expenses for income tax purposes. According to the amendments made on April 5, 2024, per diem rates of expenses of business trips to and from the Republic of Azerbaijan are given in updated amounts.

According to these changes, the internal rates of the Republic are defined as follows:

Baku	125 AZN
Nakhchivan	100 AZN
Ganja and Sumgait	95 AZN
In other cities, regional centers, urban settlements and villages	90 AZN

After the updates made into business trip norms, hotel expenses for internal business trips will be 70 percent of the specified per diem rate and 30% would be allocated for other per diem (daily) expenses. The per diem rate of business trip expenses includes hotel expenses and daily expenses (expenses related to food, city transportation, communication and other services).

Whose regular working hours are on the road and have a commuting nature, or who work by the shift (time) method , or who work in the site (do not have the opportunity to return to their permanent place of residence after the end of the daily working hours) the additional payment per day was increased from 15 manats to 20 manats.

In addition, the updated rates of business trip expenses to foreign countries were approved and it is available as a separate pdf file in below.

Note: These amendments come into force on April 5, 2024. For advisory inquiries and questions, please contact us: via [email protected] or +994 50 289 89 73