Private disability care services exempted from taxes until 2030

The document, published on the national legislative database Lex.uz, introduces a range of tax benefits for parents of children with disabilities and entrepreneurs operating in the social care sector.

Under the new regulations, expenses incurred by parents or guardians for the daytime care of children with disabilities aged 3-18 will be exempt from personal income tax. This deduction from the taxable base is capped at a maximum of UZS 3 million per month for each child. This measure is intended to ease the financial burden on families requiring specialized support services.

The law also provides substantial incentives for the private sector to encourage the development of specialized care services. Entrepreneurs engaged in the care of children with disabilities are now exempted from all taxes, with the exception of the social tax, until January 1, 2030. This long-term tax holiday aims to attract more private investment into the social services infrastructure.

In addition to financial measures, the legislation expands accessibility to public transportation. The right to free travel on public transport, which was previously limited to the blind and their companions, has now been extended to include all individuals with Group I disabilities and those accompanying them.

Furthermore, the law introduces new mechanisms to support women who have experienced harassment or violence. Upon request from the "Inson" social service centers, local employment agencies will be required to facilitate the placement of these individuals into positions within state institutions and government-owned companies that align with their specific skills and professional backgrounds.