Freelance and taxes for under 18

Question

I'm 17 years old and I live in Azerbaijan. I've been working as a freelancer for about 2 months. Do I have to pay taxes and do I have the right to work for money?

Answer 1

The English version of the taxman's web page does not indicate any specific exemption or reduction of taxation due to being under 18, however provision 102.3 says that

The monthly taxable income of disabled people of I and II groups (except for veterans of war), persons under age of 18 with limited levels of health from any type employment shall be reduced by the amount of 200 manats.

Provision 106.2, about exempt income says that

Income tax rate for production enterprises owned by public organizations of disabled people, or children with limited levels of health shall be reduced by 50 percent if not less than 50 percent of employees at such enterprises are disabled people, or persons under age of 18 with limited levels of health.

These provisions imply that it is legal for people under 18 to work.

The Azerbaijan Labor Code section 42(3) says

A person who has reached the age of fifteen may be a party to an employment contract.

and 58(6) says that

Employees under age of 18 may be allowed to hold multiple jobs if their total daily working hours do not exceed the reduced work hours provided for them in Section 91 hereof.

which again implies that those under 18 may work for money. There are a number of other provisions that address employees under age 18. A freelancer is not an employee, so the labor code is technically not applicable to you, but it suggests that it is legal to freelance if you are under 18. Usually, restrictions are placed on people working for others and it is assumed that people can be self-employed relatively freely.

One would have to hire a lawyer to be sure, though.