️ Uzbekistan has implemented a tax deduction for private school and preschool education of children for several years, allowing parents to reclaim up to 3 million soums annually. To clarify the details, we consulted with tax authorities and accountants.
️ The deduction provides a 12% refund... on payments for a child's education, with a maximum limit of 3 million soums per child. If a parent pays 3 million soums or more, they can receive a refund up to this amount.
️ The deduction is calculated separately for each child by reducing the Personal Income Tax (PIT). PIT is a 12% tax on official income, such as salary, fees, or rental earnings.
️ Parents (or adoptive parents) who pay PIT and cover tuition fees for their child at a private kindergarten or school are eligible. Payment receipts must include the name of the deduction recipient.
️ Deductions may be denied due to incorrect documentation, payment discrepancies, or other technical reasons. If denied, the reason is communicated, and a 10-day period is provided for corrections.
️ The deduction can be processed through an employer, accounting department, online, or at the tax service. If employed and the employer is a tax agent, a tripartite agreement involving the parent, employer, and private educational institution is required, along with necessary documents.
️ If processing through an employer is not feasible (e.g., the employer is not a tax agent or the parent is self-employed), it is advisable to apply online or at the tax service. In such cases, the deduction is calculated for the full year.
️ Online application involves two steps: first, completing and submitting an annual income declaration, then filing a tax refund request. The declaration must be submitted by April 1, but it is recommended to do so at least 10 working days in advance for review.
️ To complete the declaration, use portals like my.soliq.uz or my3.soliq.uz. A digital signature may be required for login. In the services section, select "Annual Income Declaration" and upload required documents, including payment receipts for the child's education.
️ After the declaration is accepted, apply for a tax refund via the "Refund of Overpaid Taxes" service, providing bank card details. The transfer is processed within 15 working days after the application is approved.
️ If the deduction is denied, the reason is provided, and a 10-day period is given for corrections. Assistance can be sought from tax service contacts if needed.
