Tax exemptions will be applied in connection with the hosting of the thirteenth session of the World Urban Forum (WUF13) in Azerbaijan.
Operative Information Center-OMM reports that this issue was reflected in the draft amendment to the Tax Code discussed during today's plenary session of the Milli Majlis (National Assembly).
According to the bill, the successful activities of Azerbaijan in the field of urban planning have been highly appreciated, leading to the decision to hold the 13th session of the World Urban Forum (WUF13) in Baku in 2026. For this purpose, the "Host Country Agreement between the Government of the Republic of Azerbaijan and the United Nations for the hosting of the Thirteenth Session of the World Urban Forum in Baku in 2026" was signed on December 22, 2023, and subsequently approved by law.
To ensure the high-level organization of WUF13, it is considered appropriate to apply several tax exemptions to non-resident persons involved in the event. These exemptions include:
- Income earned by non-resident individuals involved in the supply of goods, performance of work, and provision of services within the framework of WUF13 (exemption from income tax);
- Royalty income paid to a non-resident legal entity based on a contract for the use of, or the right to use, copyrights on intangible assets (exemption from profit tax);
- Income obtained by non-resident legal entities from the performance of work and provision of services (exemption from profit tax);
- Performance of work and provision of services by non-resident persons based on a contract, as well as the import of goods based on relevant supporting documents (exemption from VAT).
It was noted that all tax benefits and exemptions will be applied based on relevant supporting documents for a period of one year, starting from September 1, 2025. Following the discussions, the bill was put to a vote and passed in the third reading.
The World Urban Forum, established by the United Nations in 2001, is the premier global conference on sustainable urbanization. Hosting WUF13 in Baku underscores Azerbaijan's growing role as a hub for international diplomacy and its commitment to the UN Sustainable Development Goals. The event is expected to bring together thousands of participants, including government officials, urban planners, and civil society representatives, to discuss the future of cities in the face of global challenges.
