Azerbaijan or Puerto Rico: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Azerbaijan and Puerto Rico weigh about the same on the taxpayer.

Tax Azerbaijan Puerto Rico Gap
Corporate income tax headline rate 20% 18.5% +1.5 points
Personal income tax top bracket 14% to 25% 0% to 33% −8.0 points
VAT standard rate 18% 11.5% +6.5 points

Detailed schedules

Corporate income tax

Azerbaijan

n/a

Puerto Rico

Base rate 18.5%
Surtax over 275,000 USD Added to base rate, total 37.5% 19%