Tax breaks for entrepreneurs caring for disabled children

Another important step has been taken to strengthen social protection in Uzbekistan. In accordance with the newly adopted law, extensive tax benefits have been introduced for entrepreneurs providing daytime care services for children with disabilities.

The law (Law No. O‘RQ–1129, April 17, 2026) introduced amendments and additions to a number of regulatory legal documents, with particular attention paid to supporting vulnerable segments of the population.

According to the new norms introduced into the Tax Code, parents using daytime care services for children with disabilities aged 3 to 18 are also receiving benefits. Specifically, if a child attends a private school or kindergarten, payments of up to 3 million Uzbek soums per child per month are exempt from personal income tax.

These changes will serve to ease the financial burden on parents, while also expanding their access to quality care services for their children.

Significant benefits have also been established for entrepreneurs operating on a public-private partnership basis and providing daytime care services for children with disabilities aged 3 to 18. They will be exempt from paying all types of taxes (except social tax) until January 1, 2030.

This decision is expected to boost private sector activity in the field, create new jobs, and improve service quality.

Furthermore, according to amendments to the "On Employment of the Population" law, women who are victims of pressure and violence can be officially registered as job seekers through lists submitted to local labor authorities based on recommendations from "Inson" centers.

These innovations are crucial not only for ensuring social justice but also for supporting vulnerable segments of the population and actively involving them in society.

The law entered into force on the date of its official publication and is being implemented.