Baku: The concept of a "freelancer" will be introduced into legislation, APA reports. The proposed amendment to the Tax Code was discussed today at a meeting of the Milli Majlis Committee on Economic Policy, Industry and Entrepreneurship. A freelancer is defined as an individual who independently provides paid services or performs work under a civil-law contract in fields such as digital technologies, including artificial intelligence technologies, cybersecurity, and innovation, without hiring employees. Freelancers must also be residents of an industrial or technology park.

According to Azeri-Press News Agency, once freelancers register with the tax authorities and obtain resident status in an industrial or technology park, they will receive a registration certificate. This will allow them to carry out activities within the country, including earning income from foreign sources. Additionally, freelancers will benefit from the tax incentives and exemptions provided for under the Code.