News 06/12/2024 Benefits granted to non-governmental educational institutions will be extended

By January 1, 2030:

  • private kindergartens and schools are exempt from all taxes and fees (excluding social tax);
  • foreign teachers and specialists working in private kindergartens and schools are exempt from personal income tax and social tax.

This procedure will be put into practice after the relevant amendments to the Tax Code are made.

Articles 2 and 75 of the Tax Code

For reference: The benefit was initially granted until January 1, 2021, then it was extended until January 1, 2025.

For 9 months of this year, 679 private kindergartens and schools benefited from tax benefits worth 113.5 billion soums.

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