Private schools and kindergartens exempt from taxes until 2030 under presidential decree
Uzbekistan's private preschools and general secondary schools will be exempt from all types of taxes, except social tax, until January 1, 2030. This initiative, outlined in a presidential decree titled "On Additional Measures to Increase Private Sector Participation in Education," aims to boost private sector engagement in the education system.

Photo: top-school.uz
According to the decree, non-state educational institutions will benefit from significant financial relief, including:
- Tax exemptions: All taxes (excluding social tax) will be waived for private educational entities.
- Income tax relief for foreign professionals: Foreign teachers and specialists engaged in private education will be exempt from personal income tax and social tax on their earnings.
- Customs duty exemptions: Non-state educational organizations will not pay customs duties on specific imported goods that are not produced in Uzbekistan, such as:
- Modern educational and laboratory equipment;
- Computer technology and software;
- Educational and scientific literature, equipment, and other technical resources (excluding customs clearance fees).
The decree also outlines measures to facilitate the engagement of foreign specialists and improve the operational efficiency of private educational institutions:
- From January 1, 2025, private education organizations will have access to "A-2" teaching visas for foreign pedagogical professionals.
- Fees for work permits for foreign specialists in the education sector will be reduced significantly — from 30 times the base calculation unit (BCU) to just 1 BCU.
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