According to the NKR law “On Income Tax”, income tax paid by individuals is returned in the amount of interest paid for servicing a mortgage loan aimed at actually purchasing an apartment from a primary market in an apartment building built or under construction in Artsakh Republic, and also the purchase of an apartment as part of a housing program carried out by a state or a state-created fund or a community, or the purchase of a private residential house in residential neighborhoods  or complexes on the territory of the Artsakh Republic from a direct builder who is an organization or an individual entrepreneur, or the construction of a private residential building in the territory of the Artsakh Republic.
In the first quarter, 2019 within the framework of return of income tax paid by hired employees, the amount of interest payments for mortgage loan service was repaid in the amount of 42.3 million drams to 259 hired employees. Overall, since April 1, 2015, 374 borrowers have benefited from this program, having received 474.3 million drams return on income tax.