PIT Exemptions: Which Income Is Tax-Free

Income directed to the purposes in paragraph 16 of Article 378

• tuition fees — for oneself, one's children, or a spouse under 26 — at vocational and higher education institutions in Uzbekistan, as well as repayment of bank education loans, including interest;
• parents' payment for non-state kindergartens and/or schools, and for day care for children with disabilities aged 3 to 18 — up to UZS 3 million per month per child (as amended by ZRU-1129);
• repayment of mortgage loans and interest — up to 80 times the minimum wage per year, if the home was purchased, built or reconstructed with a budget subsidy for the down payment or interest;
• charitable patronage support — no more than 50% of the tax base;
• voluntary contributions to individual accumulative pension accounts at People's Bank (Xalq banki).

Example

With a minimum wage of UZS 1,360,000 (from 1 September 2026, Presidential Decree UP-115), the limit for a subsidized mortgage is 80 × 1,360,000 = UZS 108,800,000 per year. If UZS 60,000,000 of salary is directed to repaying such a mortgage, no PIT is withheld from this amount: the saving is UZS 7,200,000 (12%).

Partial relief under Article 380

Income equal to 1.41 times the minimum wage for each month (for persons disabled since childhood and those with Group I–II disabilities — 3 times the minimum wage) is exempt for the following categories:

• Heroes of Uzbekistan, of the Soviet Union, of Labour, and full holders of the Order of Glory;
• war invalids and veterans and persons treated as equivalent;
• persons disabled since childhood and those with Group I and II disabilities;
• single mothers with two or more children under 16;
• widows and widowers with two or more children under 16 who do not receive a survivor's pension;
• one of the parents raising a child disabled since childhood;
• parents and widows (widowers) of deceased military personnel and officers.

How the Article 380 relief is applied

• at the place of main employment, or, if there is none, by the tax authority on the basis of the annual aggregate income return;
• where there are several grounds — one relief of the person's choice;
• if the right is lost — notify the employer within 15 days.