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Tax benefits provided in the Tax Code for married individuals
Tax benefits provided in the Tax Code for married individuals
According to Article 102.5 of the Tax Code, regardless of the degree of kinship, the monthly taxable income of one of the spouses who supports at least three dependents — including students and pupils in full-time education up to the age of 23 — is reduced by 50 manats. This benefit remains in effect until the end of the year in which children reach 18 years of age and students reach 23 years of age.
Please note that under Article 102.6 of the Tax Code, persons receiving scholarships, pensions, or unemployment insurance payments (except for children), as well as those fully supported by the state under the law, are not considered dependents.
In accordance with Article 102.8 of the Tax Code, when calculating tax withheld from wages, the tax benefits specified in this article apply from the moment the relevant documents — as determined by the competent executive authority — are submitted, and only at the individual’s primary place of employment. If a person is entitled to these tax benefits but submits the required documents after the employment contract takes legal effect, the tax benefit is calculated from the date the contract becomes legally effective.
According to Article 102.5 of the Tax Code, regardless of the degree of kinship, the monthly taxable income of one of the spouses who supports at least three dependents — including students and pupils in full-time education up to the age of 23 — is reduced by 50 manats. This benefit remains in effect until the end of the year in which children reach 18 years of age and students reach 23 years of age.
Please note that under Article 102.6 of the Tax Code, persons receiving scholarships, pensions, or unemployment insurance payments (except for children), as well as those fully supported by the state under the law, are not considered dependents.
In accordance with Article 102.8 of the Tax Code, when calculating tax withheld from wages, the tax benefits specified in this article apply from the moment the relevant documents — as determined by the competent executive authority — are submitted, and only at the individual’s primary place of employment. If a person is entitled to these tax benefits but submits the required documents after the employment contract takes legal effect, the tax benefit is calculated from the date the contract becomes legally effective.