Tashkent, Uzbekistan (UzDaily.uz) — Parents in Uzbekistan can claim an income tax exemption on payments for services provided by private preschool educational organizations and schools.
To use the tax relief, parents must submit an income declaration through their personal taxpayer account on my.soliq.uz.
Payments by parents for their children’s education at private kindergartens and schools are exempt from taxation up to 3 million soums per month. The relief applies to each child.
Parents are also exempt from income tax on payments for daytime care services for children with disabilities aged 3 to 18 who attend private preschool educational organizations or schools.
The benefit is available to a parent or adoptive parent.
To claim the relief, an annual income declaration must be submitted to the state tax service authority through the taxpayer’s personal account on my.soliq.uz.
