Income tax relief changes next year: whose salary stays tax-free and by how much

According to navigator.az, starting next month the income tax relief previously set for citizens working in the non-oil, non-state sector will expire. A deputy and economist said that under amendments to the Tax Code, starting next year a 3% income tax will be withheld from salaries up to 2500 manats.

Who gets which relief

According to the deputy, all hired employees retain a general tax relief of 200 manats under the Code. So for a salary of 1000 manats, the tax will be (1000-200)x3%=24 manats.

For several categories the relief amount is higher. Parents, widows/widowers and children of persons who received shahid status are entitled to a monthly relief of 800 manats — meaning those earning up to 800 manats pay no tax at all, while at 1000 manats the tax is just 6 manats. The same terms apply to heroes of the Patriotic War and National Heroes.

For gazis — persons with war-related disability and those who received veteran of war status — the relief is 400 manats. At the minimum wage level they pay no tax, while at a 1000-manat salary the tax comes to 18 manats.

The deputy added that separate reliefs are also set for first-group disabled persons, internally displaced persons and several other categories. He also noted that given the growth in average salaries in recent years, it would be reasonable to review and increase the relief amounts.

What the Prayk catalog shows

The tax change is also relevant for job seekers. In the Prayk catalog, the "Vacancies" section currently lists 3,717 listings, of which 2,584 with a stated salary have a median of 700 AZN. This shows that most of the market sits well below the new 2500-manat threshold, meaning that for most hired workers it is the general 200-manat relief that will matter in practice.

What to do next

Employees whose salary is taxed should confirm their category (general, shahid family, gazi, first-group disability, etc.) and ask their employer which relief applies. Those looking for a new job may want to compare the offered salary with the market median — the Prayk vacancies section can help with that.

To browse vacancies: Jobs. For other salary and expense calculations: Price calculator.

Source: navigator.az, 06.10.2026.