A presidential decree issued on April 26th has reinstated a social tax rebate for employers who hire workers under 25 years old, effective from May 1st this year until January 1st, 2025. The incentive was initially introduced on May 1st, 2021 and was set to expire on January 1st, 2023.

The refund is available for all employers except for public-sector entities, state-owned companies, legal entities in which the state holds 50% or more of the equity, and payers of social tax at the rate of 1%.

Eligibility for the social tax refund is contingent upon the continuous employment of young workers for a six-month period, beginning in the seventh month of their tenure.

President Shavkat Mirziyoyev announced plans to reintroduce this benefit at a recent meeting on youth policy.


According to the information, in 1.5 year more than 9000 enterprises have used the privilege and received 150 billion soums back from the state budget. Employment was provided for 100,000 young people.