The Azerbaijan National Assembly is considering an increase in the monthly subsistence minimum to AZN 300 for 2026, up from AZN 285 for 2025. The subsistence minimum serves as a monthly employment income exemption amount for individual taxpayers with employment income not exceeding AZN 2,500 per month. Where annual income does not exceed AZN 30,000, an exemption of 12 times the monthly subsiste…