Family kindergartens will be exempt from property and land taxes
YTTs that have opened a family kindergarten in a non-residential building and land plot owned by them will be exempted from property and land tax on these real estate objects. The profit tax rate for service providers in markets and shopping complexes will be reduced. Newly opened agricultural enterprises will not pay property tax on objects used in agriculture. It is established that tax consultants can participate in criminal proceedings as representatives of the taxpayer.
The President of Uzbekistan signed a decree aimed at implementing the tasks set in an open dialogue with entrepreneurs. According to this decree, a number of tax benefits are expected to be provided to entrepreneurs.
In particular, the profit tax rate for profits from providing services in markets and shopping complexes will be reduced from the current 20 percent to 15 percent. Newly established agricultural enterprises will be exempted from property tax in the current tax period on objects used directly in agriculture.
Also, individual entrepreneurs who have opened family non-state preschool educational organizations will be exempted from property tax and land tax on non-residential buildings and land plots used in the activities of these kindergartens and owned by them.
Amendments will be made to the Criminal Procedure Code regarding the possibility of tax consultants to participate as representatives of the taxpayer. The minimum rental amount does not apply to real estate objects provided for lease or free use by the founder of a legal entity who is an individual.
The draft law containing these changes is planned to be ready by December 2026.