Parents residing in Uzbekistan are entitled to an exemption from personal income tax when paying for services provided by private preschool educational institutions and schools.
To formalize this tax incentive mechanism, parents must submit an income declaration through their personal tax account on the my.soliq.uz portal.
The tax exemption applies to payments made by parents for children's education in private kindergartens and schools up to three million soms monthly. This deduction is provided for each child.
Additionally, parents are exempt from personal income tax for day care services for children with disabilities aged three to eighteen who attend private preschool educational organizations or schools.
This benefit is available to either the biological parent or the adoptive parent. To receive the benefit, an income declaration must be submitted annually to the state tax service through the taxpayer's personal account on my.soliq.uz.