Content creators for children to be exempt from income tax

In Uzbekistan, legal entities engaged in the creation of content for children will be exempt from income tax. This is outlined in the Presidential Decree “On Measures to Support the Creation and Popularization of National Content for Children,” adopted on May 15.

According to the decree, several priority areas have been identified for the development and promotion of national children's content, including:

- Creating content that promotes healthy lifestyle habits, environmental awareness, respect for national values, and a sense of patriotism among children;
- Ensuring a safe informational environment for children;
- Developing tools to help parents and children properly assess online information and identify harmful content.

Under the resolution, from July 1, 2025 to January 1, 2030, legal entities whose income from the production of children's content makes up at least 80% of their total annual income:

- Will be exempt from paying profit (income) tax;
- Will pay a reduced social tax rate of 1%;
- Will be allowed to deduct expenses related to the creation of children's content when calculating their taxable income.

To support the training of qualified professionals in this field, the El-Yurt Umidi Foundation will allocate five annual scholarships for undergraduate studies at leading international universities in the area of children's content production.