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Tax Benefits for Persons with Disabilities and War-Related Disabled Individuals
Tax Benefits for Persons with Disabilities and War-Related Disabled Individuals
According to Article 102.3 of the Tax Code, for individuals whose disability has been determined due to impairment of body functions by 61–100 percent (excluding those whose disability was determined in connection with war), for individuals with disabilities under the age of 18, and for one of the parents (including adoptive parents), the spouse, guardian, or custodian living with and caring for an individual under the age of 18 with a disability requiring constant care, or for a person with a disability due to impairment of body functions by 81–100 percent, the monthly income subject to taxation from any paid employment is reduced by 200 manats, upon their request.
According to Article 102.2.4 of the Tax Code, the monthly taxable income from any paid employment of individuals with disabilities related to war is reduced by 400 manats.
From the moment the documents determined by the Cabinet of Ministers of the Republic of Azerbaijan are submitted to the main workplace (where the employment record book is kept), tax benefits are applied to the income received from salaried employment.
We would like to note that, according to Article 102.8 of the Tax Code, when calculating tax withheld from wages, the right of individuals to the tax benefits specified in this article applies from the moment the relevant documents approved by the competent executive authority are submitted, and only at the individual’s main workplace (where the employment record book is kept). If the individual had the status entitling them to the tax benefits specified in this article, but submitted the relevant documents confirming the right to such benefits after the employment contract entered into force, the tax benefit is calculated from the date the employment contract came into effect.
Additionally, we inform you that, except for cases when buildings are rented, leased, or used for entrepreneurial or commercial activities, the amount of property tax payable for buildings by the persons specified in Articles 102.2 of the Tax Code, as well as pensioners and military servicemen on active duty and their family members during the period of active duty, is reduced by 30 manats.
Furthermore, according to Article 207.2 of the Tax Code, the tax benefit providing for a reduction of 10 manats on land tax for land owned also applies to persons with disabilities related to war.
According to Article 102.3 of the Tax Code, for individuals whose disability has been determined due to impairment of body functions by 61–100 percent (excluding those whose disability was determined in connection with war), for individuals with disabilities under the age of 18, and for one of the parents (including adoptive parents), the spouse, guardian, or custodian living with and caring for an individual under the age of 18 with a disability requiring constant care, or for a person with a disability due to impairment of body functions by 81–100 percent, the monthly income subject to taxation from any paid employment is reduced by 200 manats, upon their request.
According to Article 102.2.4 of the Tax Code, the monthly taxable income from any paid employment of individuals with disabilities related to war is reduced by 400 manats.
From the moment the documents determined by the Cabinet of Ministers of the Republic of Azerbaijan are submitted to the main workplace (where the employment record book is kept), tax benefits are applied to the income received from salaried employment.
We would like to note that, according to Article 102.8 of the Tax Code, when calculating tax withheld from wages, the right of individuals to the tax benefits specified in this article applies from the moment the relevant documents approved by the competent executive authority are submitted, and only at the individual’s main workplace (where the employment record book is kept). If the individual had the status entitling them to the tax benefits specified in this article, but submitted the relevant documents confirming the right to such benefits after the employment contract entered into force, the tax benefit is calculated from the date the employment contract came into effect.
Additionally, we inform you that, except for cases when buildings are rented, leased, or used for entrepreneurial or commercial activities, the amount of property tax payable for buildings by the persons specified in Articles 102.2 of the Tax Code, as well as pensioners and military servicemen on active duty and their family members during the period of active duty, is reduced by 30 manats.
Furthermore, according to Article 207.2 of the Tax Code, the tax benefit providing for a reduction of 10 manats on land tax for land owned also applies to persons with disabilities related to war.