According to the 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.
The process started on April 1, 2015, within the framework of the State Budget of the Republic of Artsakh until October 1, 2019 income tax was returned from the state budjet in the amount of 566.6 million drams to 398 hired employees.
 According to the said provision, in the third quarter, 2019 income tax was returned from the state budjet in the amount of 44.4 million drams to 267 hired employees.