How to register an MMC in Azerbaijan (2026)

Azerbaijan's MMC checklist separates verified registry facts from unresolved capital, fee and foreign-owner questions that require current confirmation.

Company facts

Fact	Published value
Legal form	limited liability company
Local form	MMC
Minimum capital	not published — we could not confirm this at an official source on 2026
State fee	100 AZN; local-investment online service figure (ASAN — service fee table; effective 2026)
Registration time	2 calendar/business days as stated by service (ASAN — foreign-investment commercial legal person registration; effective 2026)
Registry	State Tax Service commercial legal-person registration
Portal	https://www.e-taxes.gov.az/
Notary required	True boolean (ASAN — registration requirements; effective 2026)
Foreign sole owner	not published — we could not confirm this at an official source on 2026
Corporate tax	20 % of taxable profit (State Tax Service — profit tax guide; effective 2026)
VAT threshold	200000 AZN taxable turnover in consecutive 12 months (State Tax Service — VAT registration; effective 2026)

Step by step

Choose the MMC form and the intended activity, then check whether the activity has a separate licence or permission.
Prepare the charter, participant identity and foreign-document package using the current registry instructions.
Confirm the capital contribution because the reviewed Civil Code material does not state a fixed numerical minimum.
For foreign investment, confirm notarisation, legalisation, translation and the application route shown by ASAN.
Check whether the applicable fee is the local online or foreign-investment service amount rather than assuming one universal fee.
Submit through the current State Tax Service or ASAN route and retain the registry response and tax-registration evidence.

Taxes the new company will meet

The record publishes 20% profit tax, 18% VAT and an AZN 200,000 VAT or simplified-tax threshold, while eligibility for simplified and micro-business treatment depends on statutory conditions.

Employing your first person

Before the first hire, confirm that the employer and worker fall within the qualifying private non-oil/gas payroll category and that the staged 2026 tax and insurance formulas still apply.

Editor's note

The registration evidence states that The MMC record verifies the legal form, registry route and foreign-investment execution context, but it does not publish a fixed numerical minimum capital or expressly confirm a sole-foreign-owner and director rule.

ASAN shows separate fee contexts for local online registration and foreign-investment services, so a foreign founder must obtain the applicable current fee, document, notarisation and activity-permission list before paying or filing.

Sources used on this page

Frequently Asked Questions

Is the registration fee universal?

No. ASAN presents different fee contexts for local online registration and foreign-investment services, so the displayed amount depends on the route and applicant context. Confirm the current service page, document package and payment instructions before filing rather than treating one fee as the all-in cost.

Is notarisation required for a foreign-investment application?

The cited ASAN foreign-investment application context requires a notarised application, and foreign powers of attorney or legalised documents may create additional formalities. That finding does not prove every domestic route has the same requirement, so the current registry and applicant-specific document list should be checked.

Can one foreign person own and direct the MMC?

The opened primary registration material does not expressly verify a universal sole-foreign-owner and director rule. It confirms foreign-investment documentation and a registration route, but ownership, director eligibility, identification and activity permissions should be confirmed with the registry before a founder relies on that structure.