Salary calculator
From gross to net and from net to gross: income tax, social insurance, unemployment and health insurance, and the total employer cost. 2026 rates for the private and the state sector.
Calculation rules and legal articles
Rates in force for 2026. Each percentage applies to the stated part of the amount.
Income tax TC 101, 102
| Monthly taxable income | Private sector | State and oil-gas |
|---|---|---|
| up to 2,500 ₼ | 3% | 14% |
| 2,500 - 8,000 ₼ | 75 ₼ + 10% of the part above 2,500 ₼ | 350 ₼ + 25% of the part above 2,500 ₼ |
| above 8,000 ₼ | 625 ₼ + 14% of the part above 8,000 ₼ |
Tax Code: 101.1 (state and oil-gas sector), 101.1-1.1 (private non-oil sector, 2026). At the main workplace, 200 ₼ is tax-free when monthly income is up to 2,500 ₼ (102.1.6). Reliefs: 800 ₼ (102.1-1), 400 ₼ (102.2), 200 ₼ (102.3), 100 ₼ (102.4) - only the largest of these (102.7), plus 50 ₼ (102.5); reliefs apply only at the main workplace (102.8). e-qanun.az
Compulsory state social insurance (SSPF) 14.3, 14.4
| Monthly salary | Private: employee | Private: employer |
|---|---|---|
| up to 200 ₼ | 3% | 22% |
| 200 - 8,000 ₼ | 6 ₼ + 10% of the part above 200 ₼ | 44 ₼ + 15% of the part above 200 ₼ |
| above 8,000 ₼ | 786 ₼ + 10% of the part above 8,000 ₼ | 1,214 ₼ + 11% of the part above 8,000 ₼ |
Law “On Social Insurance”: 14.4 (private non-oil sector - the table above), 14.3 (state and oil-gas sector: 3% from the employee, 22% from the employer). e-qanun.az
Unemployment insurance 9.0.1, 9.0.2
0.5% of the salary from the employee and 0.5% of the accrued payroll from the employer - the same in both sectors (Law “On Unemployment Insurance”, 9.0.1-9.0.2). e-qanun.az
Compulsory health insurance 15-10.1.2
| Sector | Employee and employer - each |
|---|---|
| Private sector | 2% of the part up to 2,500 ₼, 0.5% of the rest |
| State and oil-gas | 2% of the part up to 8,000 ₼, 0.5% of the rest |
Law “On Medical Insurance”: 15-10.1.2-1 (private non-oil sector), 15-10.1.2 (state and oil-gas sector). e-qanun.az
Rates come from the Tax Code and the social, unemployment and health insurance laws (2026); results were checked against the State Tax Service calculator. Not an official calculation. taxes.gov.az
Need payroll accounting? Contact us
Write your question about payroll, social insurance and tax returns - our specialist will contact you.
Frequently asked questions
What is the difference between the private and the state sector?
In the private non-oil sector, income tax in 2026 is 3% up to 2,500 manat and social insurance is tiered. In the state and oil-gas sector, income tax is 14% (25% on the part above 2,500 manat), social insurance is 3% from the employee and 22% from the employer.
Who gets the 200 manat exemption?
At the main workplace (where the employment record book is kept), 200 manat of the income of an employee earning up to 2,500 manat a month is tax-free (Tax Code, 102.1.6). It does not apply at a second job or to salaries above 2,500 manat.
Is the result an official calculation?
No, the result is for information only. Rates come from the Tax Code and the insurance laws, and examples were checked against the State Tax Service calculator. Trade union fees are not included.