President instructs to classify tuition fees as non-taxable income

Tashkent, Uzbekistan (UzDaily.com) -- President of Uzbekistan Shavkat Mirziyoyev instructed to classify tuition fees as non-taxable income.

This decision was made in order to strengthen the guarantees of the right of citizens to education, as defined in Article 50 of the new Constitution.

From 1 August 2023, payments made by taxpayers for the education of their children in educational institutions of Uzbekistan, regardless of their age, will be classified as non-taxable income.

At present, the amounts of wages and other incomes of the taxpayer that he or she directs to pay for education (his/her own, his/her children or spouse under the age of 26) are not subject to personal income tax.