💡 The following persons are exempt from the tax on property of individuals within 60 square meters:
🔹 one of the parents with 10 or more children (based on the certificate of the citizens’ self-government body confirming the presence of children);
🔹 pensioners (based on a pension certificate);
🔹 persons with disabilities of group I and II (based on a pension certificate or a certificate of a medical and labor expert commission)
✅ Source: article 421 of Tax Law of the Republic of Uzbekistan.
