Legal entities creating children’s content exempt from profit tax
Tashkent, Uzbekistan (UzDaily.com) — On 15 May 2025, the President of the Republic of Uzbekistan, Shavkat Mirziyoyev, signed a Decree "On Measures to Support the Creation and Promotion of National Content Aimed at Children."
The document outlines key directions for the development and promotion of national children’s content, including the creation of materials that foster healthy lifestyle skills, respect for nature and national values among children, as well as the cultivation of a sense of patriotism.
Special attention is given to creating a safe informational environment for children and developing mechanisms to educate children and parents on critically evaluating information found on the internet and identifying harmful content.
According to the decree, legal entities whose annual revenue from creating children’s content constitutes at least 80% of their total income will be exempt from paying profit tax from July 1, 2025, to January 1, 2030, while paying social tax at a rate of 1%.
Additionally, such organizations are granted the right to deduct expenses related to the creation of children’s content when calculating profit tax.
To prepare qualified specialists in the field of children’s media content, the "El-Yurt Umidi" Foundation will annually allocate five quotas for undergraduate studies at leading foreign universities.