12:17 - 29.12.2025

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December 29, Fineko/abc.az. "Starting from next month, the personal income tax benefits established for citizens employed in the non-oil and non-government sectors expire. According to the amendments to the Tax Code, starting next year, a 3% income tax will be levied on citizens with salaries of up to 2,500 manats," ABC.AZ reporyts, quoting MP Vugar Bayramov.

He noted that, in general, a tax benefit of 200 manats applies to all employees: "That is, if a citizen works in the private sector and his salary is 1,000 manats, then starting next month the income tax he pays will amount to 24 manats (1,000 manats - 200 manats x 3%).

At the same time, a higher amount of tax benefits has been established for a number of citizens. Thus, for parents, widows (widowers) and children of persons with the status of a martyr, the taxable monthly income from hired work is reduced by 800 manats. This means that citizens of this category working in the private sector will not pay income tax with salary of up to 800 manats. With salary of 1,000 manats, the tax will be only 6 manats (1,000 manats – 800 × 3%).

Similar benefits also apply to the heroes of the Patriotic War and national heroes.

Gazis, persons with war-related disabilities, as well as citizens who have been awarded the title of war veteran in accordance with the procedure established by law, have their taxable income reduced by 400 manats. Thus, starting next year, with wages in the private sector at the minimum wage, they will not pay income tax. In case of receiving a salary of 1,000 manats, the tax will amount to 18 manats (1,000 manats – 400 × 3%).

The legislation also provides for certain tax benefits for citizens with disabilities of the first group, internally displaced persons and a number of other citizens. At the same time, given the percentage increase in the average monthly salary in our country in recent years, it would be advisable to increase the amount of benefits,” the deputy added.