Documents are set for the 400 manat income tax relief of the families of deminers

By Decision No. 319 of 1 October 2026 the Cabinet of Ministers of Azerbaijan added item 1.8-1 to the list of documents that confirm the right of an individual to tax reliefs when tax is withheld from wages. The list was approved by Decision No. 4 of 4 January 2001. The new decision was published on 2 October 2026 and took force on the same day.

Whom it concerns

The item covers the parents, widows or widowers and children of deminers who lost their lives in an accident caused by the detonation of explosive ordnance during mine clearance, or from injuries received in it. Under article 102.2.9 of the Tax Code, added by the Law of 27 April 2026 No. 396-VIIQD, the monthly taxable income of these persons from paid employment is reduced by 400 manat.

Which documents confirm the right

• a certificate of the Mine Action Agency of Azerbaijan;
• a certificate of the local body of the State Social Protection Fund or of a DOST centre;
• certificates of the Ministry of Defence, the Ministry of Emergency Situations, the Ministry of Internal Affairs and the State Border Service.

What an employer does

An employer withholds income tax from wages and applies the relief on the basis of a document from the list. When an employee brings such a document, the accountant keeps a copy with the personnel records and enters the relief of 400 manat for this employee in the payroll system.

Source: Decision of the Cabinet of Ministers No. 319 of 1 October 2026, e-qanun.az, in Azerbaijani.