Uzbekistan grants tax exemptions to private theaters and cinematography sector

To stimulate public engagement with the arts, the government is introducing a new voucher system. Annually, 500,000 public servants, including teachers and doctors, alongside active students and school children, will receive free vouchers for theater productions, movies, and concerts. This benefit will also extend to 100,000 low-income families and children with disabilities.

Starting July 1, the state budget will cover up to 20% of the expenses required to organize concerts and cultural events in every district and neighborhood. Regional administrations will also establish dedicated directorates to manage and optimize the use of concert halls, theaters, and cultural centers.

Significant fiscal relief is at the core of the new strategy. Private theaters, cinematography companies, children's content producers, and specialized arts education institutions will be exempted from value-added tax (VAT), corporate income tax, turnover tax, land tax, and property tax. Furthermore, the government is introducing tax deductions for businesses that make charitable donations to support literature, culture, and the arts.

The president highlighted the success achieved after granting financial, creative, and organizational independence to the Alisher Navoi State Academic Bolshoi Theatre, which saw its repertoire expand by 1.5 times and its audience double. This decentralized approach will now be replicated at the Muqimiy State Musical Theatre, the Berdakh National Theatre, and the National Puppet Theatre.

To support independent performing arts, private theaters and studios will be allowed to use state-owned cultural facilities free of charge starting September 1. Those renting private venues will receive state compensation of up to UZS 20,000,000 for rental costs. Additionally, the state will fund the production of 50 stage plays by private companies annually and subsidize ticket sales by paying creators UZS 10,000 per ticket sold, increasing to UZS 20,000 in regional areas.

The cinema industry is also undergoing structural transformation. The iconic Uzbekfilm studio will be reorganized into a central film concern offering services to both local and international production companies. To extend the reach of Uzbek cinema globally, partnerships with major international streaming platforms will be expanded.

Filmmakers producing projects under government contracts will receive up to 30% of their film budgets dedicated exclusively to promotion and advertising, while creative teams and producers will retain half of all box office revenues. The state will also allocate UZS 5,000,000,000 annually to elevate the prestige of the Oltin Humo National Film Awards, and foreign companies filming in Uzbekistan will be granted full tax exemptions on their local production activities.

During the meeting, the president presented a UZS 1,000,000,000 voucher to Bukhara-based filmmakers Sukhrob Kodirov and Dilshod Usmanov, whose short film "Step. Yusuf – Child of the Sun" won the grand prize at a recent inclusive film festival. Mirziyoyev emphasized that the country needs to produce at least 5–10 high-quality films per year capable of winning international festival recognition.

In an effort to foster creative freedom and healthy competition, the president announced the dissolution of the Republican Commission on Cinematography, alongside the National and Artistic Councils. Moving forward, movie projects will be evaluated by independent expert groups tailored to specific genres and themes. Members of these panels will be selected based on recommendations from the Creative Union of Filmmakers, the Writers' Union, and the Composers' Union.