T.C. 102.1-1 (800 AZN) – The taxable monthly income from any salaried work of the following individuals is reduced by 800 AZN:

• Parents, widows (widowers) and children of persons granted martyr status

T.C. 102.2 (400 AZN) – The taxable monthly income from any salaried work of the following individuals is reduced by 400 AZN:

• Heroes of the Patriotic War of the Republic of Azerbaijan
• National Heroes of Azerbaijan
• Heroes of the Soviet Union and Heroes of Socialist Labor
• Persons with disabilities related to war
• Widows (widowers) and children of soldiers who were killed or later died (except those granted martyr status)
• Persons awarded orders and medals for dedicated labor on the home front during 1941-1945
• Persons granted the status of war veteran in accordance with legislation
• Persons who suffered radiation sickness or diseases related to radiation exposure due to the Chernobyl nuclear power plant accident, other radiation accidents at civilian or military atomic facilities, as well as nuclear installations, including nuclear weapons and space technology tests, exercises and other related activities

T.C. 102.3 (200 AZN) – The taxable monthly income from any salaried work of the following individuals is reduced by 200 AZN:

• Persons whose disability has been determined due to 61–100% impairment of bodily functions (except those with war-related disabilities), children with disabilities, one of the parents (including adoptive parents) caring for and living with a child with disabilities requiring permanent care or a person whose disability is determined due to 81–100% impairment of bodily functions (by their choice), the spouse, guardian or trustee

T.C. 102.4 (100 AZN) – The taxable monthly income from any salaried work of the following individuals is reduced by 100 AZN:

• Parents of soldiers who were killed or later died (except those granted martyr status), as well as parents and spouses of civil servants who died while performing their duties. This benefit is granted to spouses only if they have not remarried.
• Military personnel sent to Afghanistan and other countries where combat operations were conducted, and military personnel called for training and inspection assemblies
• Internally displaced persons and persons equated to them. This benefit does not apply to persons who have permanently settled as a result of acquiring a separate residential property in accordance with housing legislation or civil legal transactions.

T.C. 102.5 (additional 50 AZN)

• Regardless of the degree of kinship, the taxable monthly income of one of the spouses who has at least three dependents, including students under 23 years old studying full-time, is reduced by 50 AZN.

T.C. 102.1-1 (800 AZN) – The taxable monthly income from any salaried work of the following individuals is reduced by 800 AZN:

• Parents, widows (widowers) and children of persons granted martyr status

T.C. 102.2 (400 AZN) – The taxable monthly income from any salaried work of the following individuals is reduced by 400 AZN:

• Heroes of the Patriotic War of the Republic of Azerbaijan
• National Heroes of Azerbaijan
• Heroes of the Soviet Union and Heroes of Socialist Labor
• Persons with disabilities related to war
• Widows (widowers) and children of soldiers who were killed or later died (except those granted martyr status)
• Persons awarded orders and medals for dedicated labor on the home front during 1941-1945
• Persons granted the status of war veteran in accordance with legislation
• Persons who suffered radiation sickness or diseases related to radiation exposure due to the Chernobyl nuclear power plant accident, other radiation accidents at civilian or military atomic facilities, as well as nuclear installations, including nuclear weapons and space technology tests, exercises and other related activities

T.C. 102.3 (200 AZN) – The taxable monthly income from any salaried work of the following individuals is reduced by 200 AZN:

• Persons whose disability has been determined due to 61–100% impairment of bodily functions (except those with war-related disabilities), children with disabilities, one of the parents (including adoptive parents) caring for and living with a child with disabilities requiring permanent care or a person whose disability is determined due to 81–100% impairment of bodily functions (by their choice), the spouse, guardian or trustee

T.C. 102.4 (100 AZN) – The taxable monthly income from any salaried work of the following individuals is reduced by 100 AZN:

• Parents of soldiers who were killed or later died (except those granted martyr status), as well as parents and spouses of civil servants who died while performing their duties. This benefit is granted to spouses only if they have not remarried.
• Military personnel sent to Afghanistan and other countries where combat operations were conducted, and military personnel called for training and inspection assemblies
• Internally displaced persons and persons equated to them. This benefit does not apply to persons who have permanently settled as a result of acquiring a separate residential property in accordance with housing legislation or civil legal transactions.

T.C. 102.5 (additional 50 AZN)

• Regardless of the degree of kinship, the taxable monthly income of one of the spouses who has at least three dependents, including students under 23 years old studying full-time, is reduced by 50 AZN.