Azerbaijan to exempt some individuals from income tax

The salaries of military personnel providing protection for diplomatic missions and consulates of the Republic of Azerbaijan in foreign countries and international organisations will be exempt from social insurance fees and income tax, Azernews reports.

This issue was addressed in a draft law discussed at today's session of the Azerbaijani Parliament regarding amendments to the Tax Code of the Republic of Azerbaijan.

Thus, it is considered necessary to amend the relevant regulatory legal acts related to ensuring the use of these benefits by the representatives of the State Security Service of the Republic of Azerbaijan serving in special diplomatic missions abroad, along with their colleagues, in the countries to which they are assigned, and in international organizations.

The draft envisages exempting all types of payments (excluding state allowances) made in accordance with the "Regulations on Norms and Payments for the Maintenance of Representatives (including diplomatic expenses)" approved by Decision No. 219 of the Cabinet of Ministers of the Republic of Azerbaijan dated June 25, 2023, from mandatory state social insurance fees and income tax.

After discussions, the amendment was put to a vote and approved at the first reading.