In order to further strengthen the guarantees of the right of citizens to education, as defined in Article 50 of the new Constitution, the President instructed to classify tuition payments as non-taxable income.

In particular, from August 1, 2023, payments made by taxpayers for the education of their children in educational institutions of Uzbekistan, regardless of their age, will be classified as non-taxable income.

At present, the amounts of wages and other incomes of the taxpayer that he directs to pay for education (his own, his children or spouse under the age of 26) are not subject to personal income tax.