of December 21, 2021 No. PP-57
About additional measures for full support of persons with disability, to rendering assistance of their employment and further increase in social activity
For the purpose of ensuring execution of the tasks determined in the State program by strategy implementation of actions in five priority directions of development of the Republic of Uzbekistan in 2017 - 2021 in Year of support of youth and strengthening of health of the population, and also forming of effective system of support of persons with disability in the accord with Sustainable development goals of the United Nations, improvement of quality and level of their life by broad attraction to labor activity and creation of new workplaces for persons with disability:
1. Ceased to be valid according to the Presidential decree of the Republic of Uzbekistan of 08.05.2025 No. UP-84
2. Since March 1, 2022:
a) the privilege established according to part one of article 380 of the Tax Code on the income tax for disabled people since the childhood and persons with disability of I and II groups increases with 1, 41-fold to the triple minimum wage;
b) till March 1, 2024 to employers (except for state-financed organizations, the state companies, legal entities, in authorized fund (capital) of which the share of the state constitutes 50 and more percent) the amount of the social tax paid by them for persons with disability returns from the Government budget in full.
At the same time the amount of the social tax returns since seventh month on condition of implementation by persons with disability of continuous labor activity within six months.
To the Ministry of Finance (T. Ishmetov) to introduce to the Cabinet of Ministers the bill providing the privileges in the Tax code established on the income tax for persons with disability according to this Item in a month.
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