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75% Tax Relief on YouTube Income: Who Can Benefit?
An important clarification has been issued regarding the tax obligations of individuals who operate on the YouTube platform and earn income through Google AdSense.
According to Article 102.1.30-1 of the Tax Code, if the annual income earned by individuals engaged in certain types of activities does not exceed AZN 45,000, 75% of such income may be exempt from income tax.
If the income earned through a YouTube channel is classified as relevant advertising service activity and other legal requirements are also met, it is possible to benefit from the 75% tax relief. In this case, if the annual income does not exceed AZN 45,000, the requirement to have 3 employees does not apply.
However, if the income earned from YouTube is paid exclusively by the “YouTube” video-hosting platform, the eligibility for the simplified tax regime is assessed differently. According to Article 218.5.10 of the Tax Code, in certain cases, persons providing services to legal entities cannot be simplified tax payers.
Therefore, depending on the nature of the activity and the source of income, a person earning income from YouTube may be required to operate as an income tax payer. Before starting the activity, it is important to register as a taxpayer and correctly determine the applicable tax regime.
An important clarification has been issued regarding the tax obligations of individuals who operate on the YouTube platform and earn income through Google AdSense.
According to Article 102.1.30-1 of the Tax Code, if the annual income earned by individuals engaged in certain types of activities does not exceed AZN 45,000, 75% of such income may be exempt from income tax.
If the income earned through a YouTube channel is classified as relevant advertising service activity and other legal requirements are also met, it is possible to benefit from the 75% tax relief. In this case, if the annual income does not exceed AZN 45,000, the requirement to have 3 employees does not apply.
However, if the income earned from YouTube is paid exclusively by the “YouTube” video-hosting platform, the eligibility for the simplified tax regime is assessed differently. According to Article 218.5.10 of the Tax Code, in certain cases, persons providing services to legal entities cannot be simplified tax payers.
Therefore, depending on the nature of the activity and the source of income, a person earning income from YouTube may be required to operate as an income tax payer. Before starting the activity, it is important to register as a taxpayer and correctly determine the applicable tax regime.