The Law signed by the President (№ ЎРҚ-1001, 15.11.2024) introduced additions to the Tax Code. The Ministry of Justice reported on this.
According to the Law, for the period from January 1, 2023, to January 1, 2026:
incomes derived from the activities of growing silkworms at home conditions (sericulture) by individuals will be exempted from personal income tax;
funds allocated for paying the labor of individuals engaged in sericulture at home conditions will be exempted from social tax;
land tax for plots of land used for mulberry fields will be calculated applying a coefficient of 0.1 to the established tax rates.
