A tax preference is given to those whose children go to private school and kindergarten

Hereinafter, up to 3 million sums per month paid by parents (adoptors) for educational services provided by non-state pre-school educational organizations and/or schools are not taxed. With the law signed by the President of Uzbekistan on July 26, relevant amendments were made to the Tax Code.

According to the amendments, the tax rates for mobile communication services have been set at 10 percent (previously it was 15 percent).

According to the law, the income of students from organizing paid training courses, sports clubs, and providing other educational services in the territory of higher education organizations of Uzbekistan is not included in the total income.

In addition, tax on the expenses of funds transferred on the basis of paid-contract under direct contracts with professional and higher education organizations of the Republic of Uzbekistan for the education of pupils and students is not considered as income of the payer.

It was established that up to 3 million sums per month paid by parents (adoptees) for educational services provided by non-state preschool educational organizations and (or) schools are not taxed.

At the same time, tax rates for non-resident natural persons' income received under employment contracts and civil-legal contracts (except for dividends and interest and freight income) have been set at 12 percent.

According to the law, tax is not imposed on the land plots occupied by antenna-mast metal structures located in rural areas (except for the centers of cities and districts), as well as the structures installed on them and which are an integral part of them.

From April 1, 2022, to December 31, 2024, the income of individuals (shareholders) who are residents and non-residents of the republic in the form of dividends on shares will be exempted from income tax from individuals.

In addition, the customs duty concessions stipulated in the documents of the President and the Government adopted before July 1, 2022, will be valid until their expiration date.