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According to Article 106.1.18 of the Tax Code of the Republic of Azerbaijan" Criteria of enterprises, departments and organizations operating in the fields of science, education, health, sports and culture for the purposes of tax exemption in accordance with the "Decision of the Cabinet of Ministers of the Republic of Azerbaijan dated March 12, 2020" " Approved. According to Article 106.1.18 of the Tax Code of the Republic of Azerbaijan, 51 and more percent of shares (stocks) shall not exceed 10 percent of the taxpayer's profit for the reporting year, except for legal entities directly or indirectly owned by the state and public legal entities established on behalf of the state. The part transferred to enterprises, departments and organizations operating in the field of science, education, health, sports and culture that meet the criteria set by the Cabinet of Ministers of the Republic of Azerbaijan - is exempt from corporate income tax for a period of 10 years from January 1, 2019.