Parents who send their children to non-state preschool educational institutions and schools will be partially exempt from income tax. This is defined in the draft law “On amendments and additions to some legislative acts of the Republic of Uzbekistan, aimed at improving the tax and customs legislation, as well as the application of tax and customs benefits.”
It is noted that the law will reduce the excise rate on mobile communication services from 15% to 10%, and the payments of up to 3 million soms per month by parents sending their children to non-state preschool educational institutions and schools will be exempt from income tax.
In addition, tax incentives will be provided for the development of services and a special tax regime will be introduced.
For reference, the draft law is being considered by the MPs in the Lower Chamber of the parliament
It is important to note that within the framework of the tasks to improve the quality of education in the development strategy, defined in the decree of the President of the Republic of Uzbekistan “On the strategy of development of the New Uzbekistan for 2022-2026” from 1 April it was decided to exempt the payments of up to 3 million soms by parents who send their children to non-state educational institutions including pre-schools and schools from income tax.