Good news for those who open family kindergartens: Land and property taxes will no longer be levied

A number of important tax benefits and reliefs have been introduced in Uzbekistan for small business entities, entrepreneurs operating in the education sector, and agricultural sectors. In accordance with the President's new decree, individual entrepreneurs (IEs) who establish family non-governmental preschool educational organizations are significantly relieved of the tax burden.

This decision was adopted in order to increase the number of kindergartens in the private sector, develop market infrastructure, and attract new investments to the agrarian sector.

New tax benefits by entrepreneurs and sectors

The main reliefs established by the decree cover the following areas:

• Tax-free regime for family kindergartens: Individual entrepreneurs (IEs) who have opened family kindergartens in their non-residential buildings and land plots are completely exempt from paying property and land taxes for these exact real estate objects;

• Markets and shopping complexes: The corporate income tax rate is reduced for entities engaged in service activities in markets and large shopping complexes;

• Relief for the agrarian sector: Newly established agricultural enterprises do not pay property tax on objects used directly in the agricultural sector.

New legal authority for tax consultants

An important change has also been made to the system of protecting the rights of taxpayers:

• Representation in criminal proceedings: It is now strictly stipulated that tax consultants can participate as official legal representatives of taxpayers within the framework of criminal proceedings. This guarantees that citizens and entrepreneurs are provided with qualified professional protection in tax-related disputes.