The fee for the “contract” is not taxed in Uzbekistan. This was reported by the State Tax Service.

Wages and other incomes of the population sent to professional and higher educational institutions of Uzbekistan for the education of their children under the age of 26 or their spouse are not subject to taxation.

This benefit is also used to cover interest on educational loans allocated by commercial banks for training.

In order for the employer to transfer funds for training or to cover the received educational loans to professional and higher educational organizations or a commercial bank, as well as to avoid taxation of these funds, it is necessary to apply to the employer with an application.

In this case, the following documents must be attached:
a copy of the contract between the student and professional or higher educational institutions of Uzbekistan for training on a fee-contract basis;

a copy of the agreement concluded with the bank for obtaining an educational loan.

If individuals who worked in previous years and paid the contract amount independently, they can return the income tax paid by submitting to the tax authority at the place of permanent residence a declaration of their total annual income and the following documents:
a copy of the contract between the student and professional or higher educational institutions of Uzbekistan for training on a fee-contract basis;

a copy of the educational loan agreement concluded with the bank;

Copies of documents confirming the independent payment of funds to the settlement account of organizations of professional and higher education in Uzbekistan.

If the amount of funds allocated for education exceeds the total annual income, another family member (parent, husband/wife) may in the same way return the income tax received from the remaining amount of tax paid.

In this case, he must first provide a certificate of the amount of the amount for which the discount was applied.

If you and your family members are registered with the state tax service in different regions, then the person who wants to take advantage of the benefit must provide a certificate along with other documents stating that the rest of the family members have not yet taken advantage of this benefit.