About tax exemption
❓❗️ In accordance with paragraph 16 of Article 378 of the Tax Code of the Republic of Uzbekistan, the amount of wages and other income of the taxpayer subject to taxation, directed to: education (their own, as well as their children or spouse — under the age of twenty-six) inprofessional and higher educational organizations of The Republic of Uzbekistan is not subject to taxation. Question: Does this benefit apply to students over the age of 26?
💡 Answer: The amount of wages and other income of the taxpayer, those subject to taxation, who are sent to pay for education (their own, as well as their children or spouse — under the age of twenty-six) in professional and higher educational organizations of the Republic of Uzbekistan, are not subject to taxation.
Based on the above, the restriction under the age of twenty-six years is applied when paying for the education of their children or the spouse of the taxpayer.
✅ Source: item 16 of Article 378 of the Tax Code of the Republic of Uzbekistan.
