Amendments and additions have been made to the Tax Code of Uzbekistan.

Additionally, it is established that budget subsidies provided based on decisions made by the President of the Republic of Uzbekistan or the Cabinet of Ministers are not included in the aggregate income.

The law also introduces temporary tax benefits for profit tax, effective from January 1, 2025, to January 1, 2030, for expenses related to the construction of buildings for non-state organizations of general secondary education funded by their own resources.

According to the amendments, until January 1, 2027, prosthetic devices and their components imported into the territory of the Republic of Uzbekistan are exempt from value-added tax. Furthermore, from November 1, 2024, to January 1, 2026, value-added tax is exempt for the turnover of operators of wagons (containers) that are residents of Uzbekistan for providing rental services of wagons (containers) for transportation by rail.