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In which cases is an income tax relief applied for persons with disabilities?
In which cases is an income tax relief applied for persons with disabilities?
Persons with an established disability are classified according to the degree of disability based on the level of impairment of bodily functions. Disability degrees I, II, and III correspond to 81–100 percent, 61–80 percent, and 31–60 percent respectively.
Pursuant to Article 102.3 of the Tax Code, the monthly taxable income earned from any paid employment by persons whose disability is established due to impairment of bodily functions at the level of 61–100 percent (excluding persons whose disability is related to war), as well as by persons with disabilities under the age of 18, is reduced by 200 manats.
At the same time, the monthly taxable income of one of the parents (including adoptive parents), as well as the spouse, guardian, or trustee who lives together with and provides care for a person with a disability under the age of 18 requiring constant care, or for a person whose disability is established due to impairment of bodily functions at the level of 81–100 percent, is also reduced by 200 manats.
Basis: Article 102.3 of the Tax Code of the Republic of Azerbaijan
Persons with an established disability are classified according to the degree of disability based on the level of impairment of bodily functions. Disability degrees I, II, and III correspond to 81–100 percent, 61–80 percent, and 31–60 percent respectively.
Pursuant to Article 102.3 of the Tax Code, the monthly taxable income earned from any paid employment by persons whose disability is established due to impairment of bodily functions at the level of 61–100 percent (excluding persons whose disability is related to war), as well as by persons with disabilities under the age of 18, is reduced by 200 manats.
At the same time, the monthly taxable income of one of the parents (including adoptive parents), as well as the spouse, guardian, or trustee who lives together with and provides care for a person with a disability under the age of 18 requiring constant care, or for a person whose disability is established due to impairment of bodily functions at the level of 81–100 percent, is also reduced by 200 manats.
Basis: Article 102.3 of the Tax Code of the Republic of Azerbaijan