In accordance with the Law “On introducing amendments and addenda to the Tax Code of the Republic of Uzbekistan”, adopted on December 29, 2021, several tax benefits have been introduced for private medical institutions.

Thus, according to the amendments and additions introduced to paragraphs 11 and 14 of part 1 of Article 243 of the Tax Code, medical organizations are exempt from turnover tax when selling medical services (except for cosmetic services). It was determined that such medical services include medical care and sanitation services, diagnostic, prevention and treatment services, dental services, including prosthetics services. Realization of sanatorium-resort, health-improving services, physical culture and sports services is also exempt from working capital tax.

At the same time, sanatorium and health-improving services include services provided by sanatoriums, clinics, dispensaries, resorts, boarding houses, houses and recreation areas, children’s camps and other recreation organizations within their main activities, regardless of whether they are legal entities or subdivisions of legal entities, as well as services provided based on referrals or documents issued for treatment without providing a place.

According to paragraph 4 of part 1 of Article 337 of the Tax Code, for medical services provided by medical organizations based on the appropriate license, in particular for the provision of medical care and sanitation services, diagnostics, prevention and treatment, dental services, dental prosthetics services (except cosmetic services) income tax is set at a zero interest rate.

According to Part 2 of Article 428 of the Tax Code, lands occupied by healthcare facilities (except for lands occupied by sanatorium and resort facilities located in tourist areas) are included in the list of tax-free land plots.

UzA