Azerbaijan
Best treated as an individual entrepreneur, choosing the simplified turnover tax (2% regions / 4% Baku) or the general net-profit regime (~14% non-oil), plus compulsory social contributions. Crypto income is ordinary income, not untaxed capital gains. A new progressive system phases in from 2026.
Business / self-employment (entrepreneurial) income - a regular contractor profit-share is taxed as entrepreneurial activity (individual entrepreneur), not passive capital gains.
Either simplified tax ~2% (regions) or 4% (Baku) of gross turnover, or the general regime taxing net profit (~14% for non-oil private-sector individual entrepreneurs).
Mandatory state social-insurance and unemployment contributions apply to registered individual entrepreneurs, by reference to the minimum/average wage.
Register as a fərdi sahibkar (individual entrepreneur); the simplified regime exempts you from VAT, profit tax and PIT on that activity if turnover stays under AZN 200k.
Azerbaijan treats crypto as property and taxes crypto income as ordinary personal/entrepreneurial income (~14%); USDC payouts are taxable, while crypto sale/exchange is generally VAT-exempt.