diff --git a/docs/resources/application_identifier_uri.md b/docs/resources/application_identifier_uri.md
index b4a9adadd5..d38f5b8196 100644
--- a/docs/resources/application_identifier_uri.md
+++ b/docs/resources/application_identifier_uri.md
@@ -74,8 +74,8 @@ The `timeouts` block allows you to specify [timeouts](https://www.terraform.io/l
 
 ## Import
 
-Application Identifier URIs can be imported using the object ID of the application and the base64-encoded identifier URI, in the following format.
+Application Identifier URIs can be imported using the object ID of the application and the URL escaped base64-encoded identifier URI, in the following format.
 
 ```shell
-terraform import azuread_application_identifier_uri.example /applications/00000000-0000-0000-0000-000000000000/identifierUris/aHR0cHM6Ly9leGFtcGxlLm5ldC8=
+terraform import azuread_application_identifier_uri.example /applications/00000000-0000-0000-0000-000000000000/identifierUris/aHR0cHM6Ly9leGFtcGxlLm5ldC8%3D
 ```
diff --git a/internal/services/applications/parse/identifier_uri.go b/internal/services/applications/parse/identifier_uri.go
index 1f2568d5b6..ca7198586c 100644
--- a/internal/services/applications/parse/identifier_uri.go
+++ b/internal/services/applications/parse/identifier_uri.go
@@ -5,6 +5,7 @@ package parse
 
 import (
 	"fmt"
+	"net/url"
 
 	"github.com/hashicorp/go-azure-helpers/resourcemanager/resourceids"
 )
@@ -36,10 +37,17 @@ func ParseIdentifierUriID(input string) (*IdentifierUriId, error) {
 		return nil, resourceids.NewSegmentNotSpecifiedError(id, "applicationId", *parsed)
 	}
 
-	if id.IdentifierUri, ok = parsed.Parsed["identifierUri"]; !ok {
+	var parsedIdentifierUri string
+	if parsedIdentifierUri, ok = parsed.Parsed["identifierUri"]; !ok {
 		return nil, resourceids.NewSegmentNotSpecifiedError(id, "identifierUri", *parsed)
 	}
 
+	identifierUri, err := url.PathUnescape(parsedIdentifierUri)
+	if err != nil {
+		return nil, fmt.Errorf("unescaping %q: %+v", parsedIdentifierUri, err)
+	}
+	id.IdentifierUri = identifierUri
+
 	return id, nil
 }
 
@@ -61,7 +69,7 @@ func ValidateIdentifierUriID(input interface{}, key string) (warnings []string,
 
 func (id *IdentifierUriId) ID() string {
 	fmtString := "/applications/%s/identifierUris/%s"
-	return fmt.Sprintf(fmtString, id.ApplicationId, id.IdentifierUri)
+	return fmt.Sprintf(fmtString, id.ApplicationId, url.PathEscape(id.IdentifierUri))
 }
 
 // Segments returns a slice of Resource ID Segments which comprise this ID
@@ -70,7 +78,7 @@ func (id *IdentifierUriId) Segments() []resourceids.Segment {
 		resourceids.StaticSegment("applications", "applications", "applications"),
 		resourceids.UserSpecifiedSegment("applicationId", "00000000-0000-0000-0000-000000000000"),
 		resourceids.StaticSegment("identifierUris", "identifierUris", "identifierUris"),
-		resourceids.UserSpecifiedSegment("identifierUri", "aHR0cHM6Ly9leGFtcGxlLm5ldC8="),
+		resourceids.UserSpecifiedSegment("identifierUri", "aHR0cHM6Ly9leGFtcGxlLm5ldC8%3D"),
 	}
 }
 
@@ -85,9 +93,16 @@ func (id *IdentifierUriId) FromParseResult(input resourceids.ParseResult) error
 		return resourceids.NewSegmentNotSpecifiedError(id, "applicationId", input)
 	}
 
-	if id.IdentifierUri, ok = input.Parsed["identifierUri"]; !ok {
+	var parsedIdentifierUri string
+	if parsedIdentifierUri, ok = input.Parsed["identifierUri"]; !ok {
 		return resourceids.NewSegmentNotSpecifiedError(id, "identifierUri", input)
 	}
 
+	identifierUri, err := url.PathUnescape(parsedIdentifierUri)
+	if err != nil {
+		return fmt.Errorf("unescaping %q: %+v", parsedIdentifierUri, err)
+	}
+	id.IdentifierUri = identifierUri
+
 	return nil
 }