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In 2025, Azerbaijani banks collectively contributed 316.78 million AZN to the state budget in corporate income tax. For comparison, this amount was 196.6 million AZN in 2024, representing an increase of 120.18 million AZN, or 61%.
The leader among banks paying the highest tax in 2025 remains the country’s first bank, Kapital Bank. Over the year, the bank paid 86.18 million AZN to the budget, securing the top position in the banking sector.
ABB ranked second, contributing 82.22 million AZN, followed by PAŞA Bank with 52.79 million AZN. Bank Respublika took fourth place with 16.15 million AZN, while Xalq Bank ranked fifth, paying 13.78 million AZN in corporate income tax.
Corporate income tax is a mandatory payment to the state budget, calculated based on a bank’s net profit for the financial year. In Azerbaijan, the corporate income tax rate for banks is 20%.