A presidential decree signed on May 5 has introduced a range of tax and customs incentives aimed at supporting the private sector in healthcare.
According to the document, foreign doctors, managers, consultants, and technical specialists servicing medical equipment will pay a social tax of just 1% until May 1, 2029. Additionally, the fee for a work permit in Uzbekistan is set at one base calculation value.
Connection of clinics to external engineering and communication networks will be carried out at the expense of state enterprises 'Hududiy elektr tarmoqlari', 'Hududgazta'minot', and 'O'zsuvta'minot'.
From July 1, 2026, to July 1, 2029, voluntary health insurance contributions paid by employers for each employee and their family members, up to 10 million soums per year, will be deductible from the corporate income tax base.
Medical equipment, components, spare parts, consumables, and special medical vehicles imported by healthcare organizations will be exempt from import customs duties from June 1, 2026, to June 1, 2029.
The National Bank of Uzbekistan (Uzmilliybank) is opening a preferential credit line of $200 million for entrepreneurs establishing high-tech clinics in regions outside the Republic of Karakalpakstan and regional centers. Loans of up to $10 million are provided for 10 years (with a 3-year grace period).
Loans are denominated in national currency at a rate 3 percentage points above the Central Bank's key rate. Resources may also be channeled through other commercial banks.
Entrepreneurs who build clinics will receive compensation of up to 50% of loan interest payments from the 'Entrepreneurship Development Company'.
Such clinics must obtain national or international accreditation within three years of starting operations. Their location, specialization, and technical requirements are determined by the Ministry of Health based on regional needs.
Local authorities (hokimiyats) are tasked with allocating land plots for clinics, offering them to investors via the 'E-auction' platform, and granting priority for connection to utility networks.
Starting in 2027, a pilot program in Samarkand region will allow entrepreneurs to finance the construction and reconstruction of primary healthcare facilities.
Additionally, from May 1, 2027, accredited private medical institutions will be permitted to perform transplantations.
Source: www.gazeta.uz