Increase in the amount of non-taxable income of the disabled

The law introduced amendments to the Tax Code. According to the amendments, taxpayers who are entitled to temporary tax benefits, property tax exemptions of legal entities and full exemption of legal entities from land tax in the decisions of the President or the Government shall pay these taxes at the rate of 1%. (which comes into force after 3 months).

In the calculation of income tax, funds donated to the Public Fund for Child Support are deducted in determining the tax base.

People with disabilities from childhood, as well as persons with disabilities of groups I and II are not subject to income tax in the amount of 3 times (2 million 466 thousand UZS) of the minimum wage and the basic calculation amount (previously 2 million 466 thousand UZS). MWBCA was 1.41 times - 1 million 159 thousand UZS).

This procedure also applies to relations arising from March 1, 2022.

Land under new gardens, vineyards and mulberry trees is exempt from land tax for a period of 5 years. Previously, the period was 3 years.

This procedure also applies to relationships that have occurred since 1 January 2022.