Under new legislation, businesses providing daycare services for children with disabilities will be exempt from all types of taxes (with the exception of social tax) until January 1, 2030.
No. ZRU-1129 Law has introduced these specific amendments and addenda to the Tax Code and other regulations. According to the law, business owners operating daycare services for children with disabilities aged 3 to 18 under public-private partnerships will qualify for these tax benefits until the specified timeline.
The law also provides relief for families. Parents who utilize daycare services for children with disabilities attending private schools or kindergartens will be exempt from personal income tax on payments of up to 3 million soums per month for each child.
This law will take effect as of the date of its official publication.
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