Tax Relief Introduced for Child Disability Care Services

Tashkent, Uzbekistan (UzDaily.uz) — President of Uzbekistan Shavkat Mirziyoyev signed a law introducing amendments to several legislative acts aimed at expanding social support measures and tax incentives.

According to changes in the Tax Code, parents of children with disabilities aged 3 to 18 are exempt from personal income tax on payments for private schooling, kindergarten services, and day-care assistance.

The benefit applies to amounts of up to 3 million soums per month per child.

At the same time, new tax incentives are introduced for businesses providing day-care services for children with disabilities under public-private partnership schemes. Such enterprises will be exempt from all taxes, except the social tax, until 1 January 2030.

The amendments also affect the Law on Employment of the Population.

New provisions allow women affected by harassment and violence, who possess relevant skills, to register as job seekers in labor authorities upon referral from “Inson Centers” centers.

The law comes into force upon official publication.