Tax relief for private school and kindergarten fees to double to 6 million soums a month

The personal income tax exemption for parents who pay private school or kindergarten fees will rise from 3 million to 6 million soums a month. The President has announced the measure, but no legal act has been adopted yet: its number and effective date have not been given.

The President announced the increase on 30 September 2026 at a meeting with teachers. It is an instruction to the government: until a document is adopted, the current limit applies.

How the relief works now

Since 1 April 2022, up to 3 million soums of monthly fees for a child's education at a private kindergarten or school has been exempt from personal income tax.

What will change

• The limit will double to 6 million soums a month
• According to the President, families will save around 6–7 million soums a year
• The tax authorities have been instructed to introduce automatic refunds at the end of each month

Support for private schools in 52 districts

Separate measures were announced for opening private schools in 52 districts with high demand for education:

• Seven-year preferential loans at 10% a year
• Compensation of up to 15% of the cost of opening and equipping a school, capped at 1.5 billion soums
• Rent-free use of vacant state buildings for 10 years
• Land and property tax relief for building owners
• The state will cover 50% of the cost of international accreditation

What this means in practice. Until the document is adopted, the exemption is capped at 3 million soums a month. The new limit and automatic refunds will only apply once the act is adopted.

Parents should keep their contract with the private school or kindergarten and proof of payment: these will be needed to confirm entitlement to the relief. Founders of private schools in the districts concerned should wait for the document setting out the terms of the loans and compensation and check their plans against it.

Photo: Dobrislava, Wikimedia Commons (CC BY-SA 4.0)